CLA-2-19:OT:RR:NC:2:228
Mr. Justin Smidmore
The Metabolic Food Company
203 Booker Bay Road
Booker Bay, New South Wales, 2257 Australia
RE: The tariff classification of a food preparation from Australia
Dear Mr. Smidmore:
In your letters dated May 20, 2010, and May 25, 2010, you requested a tariff classification ruling.
An illustration of the product accompanied your first letter, and a breakdown of component materials and description of the manufacturing process were submitted with your second letter. SuperStart breakfast blend is described as a ready-to-eat food composed of 17.5 percent roasted rice bran flakes, 12.5 percent rolled barley flakes, 10.25 percent puffed kamut, 10 percent roasted buckwheat, 10 percent triticale flakes, 9 percent sunflower seeds, 7.5 percent almond flakes, 7 percent pepitas, 6 percent whole hazelnuts, 5 percent puffed millet, 5 percent amaranth, and less than 1 percent of spices. The product will be imported packaged for retail sale at health food stores.
The applicable subheading for the SuperStart breakfast blend, if imported in airtight containers, will be 1904.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes)…prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the SuperStart breakfast blend, if imported in non-airtight containers, will be 1904.20.9000, HTSUS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes)…prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…other. The rate of duty will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division