CLA-2-235:OT:RR:NC:2:235
Ms. Julie M. Colona
Unigroup Worldwide Inc.
One Worldwide Drive
Fenton, MO 63026
RE: The tariff classification of Drinkable Oatmeal from Taiwan
Dear Ms. Colona:
In your letter dated November 08, 2013 you requested a tariff classification ruling on behalf of Tridharma One, LLC.
The subject products consist of eight different variations of a flavored oatmeal beverage. All eight samples received bear the name McGrain on the front of the packaging. The eight products under review are as follows:
Drinkable Oatmeal Original
Drinkable Oatmeal with Soy
Drinkable Oatmeal with Vanilla
Drinkable Oatmeal Coffee Latte
Drinkable Oatmeal Banana & Walnut Latte
Drinkable Oatmeal Kiwi and Pineapple
Drinkable Oatmeal Peanut
Drinkable Oatmeal Chocolate
Each of the instant products is packaged in aseptic tetra packing similar to that used with juice boxes. Each box has a narrow curved plastic straw similar to that normally used with other beverages consumed from these types of containers. All of the instant products consist of a majority of water as the first ingredient. The water content in the products varied from approximately 78 percent, up to 88 percent water. Upon physical examination of the samples, they appear to be fluid in nature, without any visible chunks of material. Upon pouring through a filter, no solid residue was found to be present. Several of the products contained a low percentage of milk or powdered milk as an ingredient. The milk content of the products were in no instance greater than three percent liquid milk or four percent powdered milk.
The applicable subheading for: Drinkable Oatmeal Original; Drinkable Oatmeal with Soy;
Drinkable Oatmeal with Vanilla; Drinkable Oatmeal Coffee Latte; Drinkable Oatmeal Banana & Walnut Latte; Drinkable Oatmeal Peanut; Drinkable Oatmeal Chocolate; and the Drinkable Oatmeal Kiwi and Pineapple 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 cents per 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 merchandise may be 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. Additionally, please note that the importation of this merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). The Department of Agriculture may be contacted at: U.S. Department of Agriculture - APHIS, VS, NCIE Products Program - 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Telephone Number: 301-734-3277.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division