CLA-2-17:OT:RR:NC:N2:232
Ms. Cheryl Barnes Dollar General Corp. 100 Mission Drive Goodlettsville, TN 37072
RE: The tariff classification of Rice Cakes from Belgium.
Dear Ms. Barnes:
This is in response to your letter dated May 17, 2021, requesting a ruling on the classification of Rice Cakes. You submitted flow charts depicting the various stages of operation, ingredients breakdown and pictorial representations of the products.
The subject merchandise is described as two rice cake products: Caramel Rice Cake and Chocolate Rice Cake.
The first product, Caramel Rice Cake (SKU# 28975901), is said to contain approximately 51 percent brown rice, 27 percent corn, 22 percent cane sugar, and trace amounts of sea salt, natural flavoring, and caramel coloring. The Caramel Rice Cake is prepared from a mixture of grains and water, heated under high temperature and pressure, shaped, coated with remaining ingredients, dried and packed. The finished product will be imported for retail sale in a plastic bag with a net weight of 154 grams.
The second product, Chocolate Rice Cake (SKU# 28976001) is said to contain approximately 51 percent brown rice, 27 percent corn, 18 percent cane sugar, 3 percent cocoa powder, 1 percent chocolate liquor and trace amounts of lecithin. The Chocolate Rice Cake is prepared from a mixture of grains and water, heated under high temperature and pressure, shaped, coated with remaining ingredients, dried and packed. The finished product will be imported for retail sale in a plastic bag with a net weight of 154 grams.
The applicable subheading for the Caramel Rice Cake will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Put up for retail sale: Other. The general rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Chocolate Rice Cake will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other: Confectionary: Other. The general rate of duty will be 6 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 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 the 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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division