CLA-2-19:OT:RR:NC:N2:228
Ms. Paula J. Jones
Food View USA, Inc.
2617 Bissonnet Street, Suite 206
Houston, TX 77005
RE: The tariff classification of a nut and seed cracker from New Zealand
Dear Ms. Jones:
In your letter dated September 13, 2022, you requested a tariff classification ruling.
An ingredients breakdown, a manufacturing flowchart, descriptive literature, and samples of the products were included with your inquiry. The samples were examined and discarded.
The subject merchandise is described as an all-natural plant-based line of low carb and high protein crackers made with different types of seeds, peanuts and flavorings under the brand name Penati. The crackers are imported in three varieties: “Nut and Seed Crackers in the Nude,” “Nut and Seed Crackers with Garlic and Black Pepper” and “Nut and Seed Crackers with Parmesan.” A physical inspection of the sample revealed the seed crackers are rectangular-shaped products, approximately 1.875 inches long and 1.5 inches wide that will be targeted to customs looking to purchase natural products. They will be sold via online platforms, supermarkets, and distributors.
The “Nut and Seed Crackers in the Nude” is said to contain ground sunflower seeds, ground peanuts, linseeds, sesame seeds, chia seeds, salt, pea protein flour and trace amounts of black pepper.
The “Nut and Seed Crackers with Garlic and Black Pepper” is said to contain ground sunflower seeds, ground peanuts, linseeds, sesame seeds, chia seeds, garlic powder, salt, pea protein flour and trace amounts of black pepper.
The “Nut and Seed Crackers with Parmesan” is said to contain ground sunflower seeds, ground peanuts, linseeds, parmesan cheese, sesame seeds, chia seeds, salt, and trace amounts of black pepper.
The three “Nut and Seed Crackers” are said to be prepared by grinding up the peanuts and sunflower seeds, mixing the ingredients together, and spreading into trays. The mixture is then cut, baked at temperatures of 350 degrees Fahrenheit and cooled. The finished product will be placed on a plastic tray and wrapped in plastic and then packed in retail ready boxes with a net weight of 3.53 ounces.
The applicable subheading for all three varieties of “Nut and Seed Crackers” will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares . . . other . . . bread, pastry, cakes, biscuits and similar baked products . . . other . . . other. The general rate of duty will be free.
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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division