816379 81 Ruling Active

The tariff classification of oat bran concentrate from Sweden.

Issued March 19, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.9095

Headings: 1901

Product description

A description of the manufacturing process and a sample accompanied your letter. The sample was forwarded to the U.S. Customs laboratory for analysis. "AOT Bran" is described as an oat bran derivative produced from oat bran concentrate that has been subjected to an extraction process, milled, and sieved, yielding a light yellow powder. Laboratory analysis found the sample to contain 24.2 percent starch, 4.7 percent ash, with 91.3 percent passing through a 315 micron sieve. It is stated in your letter that "AOT Bran" contains 20-23 grams of protein, 32-38 grams of dietary fiber, 15-18 percent betaglucans, and less than 8 grams of fat in 100 grams of dry product. After importation, the AOT bran will be combined with other ingredients to form a blended powder for diabetic nutrition.

CBP rationale

The applicable subheading for "AOT Bran" will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract .

Full text

NY 816379 March 19, 1996 CLA-2-19:RR:NC:FC:228 816379 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Robert Seely Katten Muchin & Zavis Suite 1600 525 West Monroe Street Chicago, Illinois 60661 RE: The tariff classification of oat bran concentrate from Sweden. Dear Mr. Seely: In your letter dated November 2, 1995, you requested a tariff classification ruling. A description of the manufacturing process and a sample accompanied your letter. The sample was forwarded to the U.S. Customs laboratory for analysis. "AOT Bran" is described as an oat bran derivative produced from oat bran concentrate that has been subjected to an extraction process, milled, and sieved, yielding a light yellow powder. Laboratory analysis found the sample to contain 24.2 percent starch, 4.7 percent ash, with 91.3 percent passing through a 315 micron sieve. It is stated in your letter that "AOT Bran" contains 20-23 grams of protein, 32-38 grams of dietary fiber, 15-18 percent betaglucans, and less than 8 grams of fat in 100 grams of dry product. After importation, the AOT bran will be combined with other ingredients to form a blended powder for diabetic nutrition. The applicable subheading for "AOT Bran" will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract ...other...other...other. The rate of duty will be 8.8 percent ad valorem. 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 Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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