CLA-2-19:OT:RR:NC:N2:228
Ms. Carolyn Leski
After Entry Supervisor
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of a Rice Crispy House Kit from Canada
Dear Ms. Leski:
In your letters dated August 30, October 6, and December 1, 2011 you requested a tariff classification ruling on behalf of your client, Create A Treat Ltd, Ontario, Canada. The August and October letters were rejected for additional information. The original sample submitted with the August letter was returned on October 27, 2011. The December letter clarified the conflicting information provided in the first and second letter. This ruling is based on the correct information provided in the third letter.
The ingredients list for components of the Rice Crispy House Kit, production specifications, and two sample kits were submitted with the December 1st letter. The samples were examined and disposed of.
The sample kits consisted of marshmallows, frosting (icing), crispy rice cereal, mini jellies, pretzel sticks, cocoa powder, candy canes, pinwheels red & white, mini beads red and green, and E-Z build plastic mold. Crispy rice cereal is composed of rice, sugar, salt, malt (corn flour, malted barley), vitamins [niacinamide, thiamine hydrochloride (vitamin B1), pyridoxine hydrochloride (vitamin B6), calcium panthothenate, folic acid], iron, BHT – preservative. The kit, net weight 28.75 oz. (815 gr.), will be packaged for retail sale in stores.
The assembled product is a snow scene of a triangle shaped rice crispy house with rice crispy fences cross-connected by pretzels in front along with three rice crispy characters a snowman, reindeer and penguin on the side of the house and behind it. Users are instructed to melt butter, add marshmallows and crispy rice cereal to form a mixture, using the mold to make a front, back and sides of the house. Repeat the same steps to make the same mixture adding cocoa powder to make two roofs and door sections by using the mold. The remaining rice crispy mixtures are used to make the fence pieces and characters. Then using the house pieces to make the house, frosting (icing) is applied to the edge of the roof and on the top of the house. Other components, such as pretzel sticks, mini beads candy, pinwheels, candy canes, were used to decorate the house, fences and characters.
You suggested the kit be classified under 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other food preparations containing cocoa; however, we disagree. The essential character of the kit is imparted by the crispy rice cereal. It will be classified elsewhere.
The applicable subheading for the Rice Crispy House Kit will be 1904.10.0040, HTSUS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products . . . prepared foods obtained by the swelling or roasting of cereals or cereal products . . . containing cane and/or beet sugar. The rate of duty will be 1.1 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 the 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 (301) 575-0156, or at the website 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division