CLA-2-22:OT:RR:NC:2:235
Mr. Sean K. Scarbrough
Taggart International, LTD.
6603D Royal St., STE B
Liberty, MO 64068
RE: The tariff classification of Oat Based Beverages from Finland
Dear Mr. Scarbrough:
In your letter dated August 27, 2010, you requested a tariff classification ruling on behalf of Oat Solutions, LLC.
The subject product consists of various oat based beverages referred to as Oat Shakes or Dairy-Free Oat Drinks. You state that the products will consist of various product names and be produced from various flavors. This ruling will only address the specific products which are indicated below for which samples, product literature and ingredients were provided. The percentages of each ingredient were provided and have been omitted from this ruling.
The shakes include a chocolate, a wild berry, and a tropical fruit flavored version which will be imported in both a 200 ml and a 250 ml aseptic TetraPack. All flavors will be manufactured through a process whereby whole grain, rolled oats are flattened into flakes, mixed with water and various other materials in an enzymatic wet process. The resulting mixture is then filtered to remove the larger pieces of oats. Additional flavoring materials are then added in a further mixing process. The finished product is then treated with an ultra high temperature sterilization process and then packaged in aseptic TetraPacks in various sizes.
The ingredients of the various shakes are as follows:
Oat Shake Wildberries 250 ml and Oat Smart Wildberries 200ml consist of: water, oat flakes, sugar, polydextrose, dehydrated berries, raspberry and blueberry Puree, and pectin.
Oat Shake Chocolate 250 ml and Oat Grow Chocolate 200ml consist of: water, oat flakes, sugar, cocoa powder, rapeseed oil, vitamin d/calcium mixture, salt, carrageenan, and gellan gum.
Oat Shake Tropical Fruit 250ml and Oat Shine Fruits 200ml consist of: water, oat flakes, dehydrated fruit puree (orange, pear, and passion fruit), sugar, polydextrose, pectin, vitamin D/ calcium mixture, and vitamin C.
All of these products are indicated to be chilled, shaken and consumed as a beverage. You state that there are no fruit juices or dairy products in any of these beverages.
The applicable subheading for the Oat Shake Wildberries, Oat Smart Wildberries, Oat Shake Chocolate, Oat Grow Chocolate, Oat Shake Tropical Fruit, and Oat Shine Fruits beverages will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009; Other; Other; Other.” The rate of duty will be 0.2¢/liter.
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 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 Paul Hodgkiss at (646)-733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division