CLA-2-19:OT:RR:NC:N2:228
Mr. Russell A. Semmel
Neville Peterson LLP
17 State Street, 19th floor
New York, NY 10004
RE: The tariff classification of a cereal product from the United Kingdom
Dear Mr. Semmel:
In your letter dated February 13, 2012, you requested a tariff classification ruling on behalf of Bokomo Foods (UK) Ltd, Arlington, VA.
A product specification sheet, an image of similar packaging, and samples in plastic bags were submitted with your letter. The samples were examined and disposed of. “Country Crunch Triple Chocolate Oat Cereal – Reduced Cocoa” is described as chocolate flavored cereal clusters with milk and white chocolate curls, and dark chocolate buttons. The product consists of roasted oats, sugar, rapeseed oil, milk and white chocolate curls, cereal crisps, dark chocolate buttons and cocoa powder. The cereal will be packaged in a sealed plastic bag in a cardboard box holding 14 ounces (397 grams), net weight. The total cocoa content on a totally defatted basis is less than six percent.
The applicable subheading for the Country Crunch Triple Chocolate Oat Cereal – Reduced Cocoa will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for 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 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division