CLA-2-20:OT:RR:NC:2:228
Mr. Jeffrey Goernert
ALB Consulting Group Inc.
15 Richardson
Beauharnois, Quebec
Canada J6N 2S9
RE: The tariff classification of nutrition/energy bars from the United Arab Emirates
Dear Mr. Goernert:
In your letter dated May 23, 2019, you requested a tariff classification ruling on behalf of your client, BMB Group of Dubai Investment Park 1, United Arab Emirates.
A sample, artwork of the packaging, an ingredients breakdown, a manufacturing narrative, and a manufacturing flowchart accompanied your inquiry. The sample was examined and discarded. The Freakin’ Healthy Real Food Bar Carrot Cake Crumble is said to contain approximately 24 percent crushed hazelnuts, 16 percent dates, 14 percent coconut nectar, 12 percent almonds, 8 percent dried carrots, 7 percent cocoa butter, 6 percent cashews, 5 percent pea protein, 4 percent pumpkin seeds, 3 percent raisins, and trace amounts of cinnamon, pink Himalayan salt, ginger powder, vanilla powder, nutmeg, and allspice. The product is imported for retail sale in foil wrapping, 40g (1.41oz.) each, net weight.
In your letter, you suggested tariff classification for the above described products under 1806.32.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa: . . . other, in blocks, slabs or bars: . . . not filled: . . . other: . . . other. Based on the ingredients breakdown, the product will be classified elsewhere.
The applicable subheading for the Freakin’ Healthy Real Food Bar Carrot Cake Crumble will be 2008.19.8500, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together . . . other, including mixtures . . . other, including mixtures . . . mixtures. The general rate of duty will be 22.4% 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division