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855389 85 Ruling Active

The tariff classification of muesli from Ireland

Issued October 11, 1990 by U.S. Customs and Border Protection.

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85 855389 (October 11, 1990)

Tariff classification

HTS codes: 2008.92.9090

Headings: 2008

Product description

The plastic bag was forwarded to the U.S. Customs laboratory for analysis. The product is a dry breakfast cereal consisting of a mixture of wheat flakes, toasted wheat flakes, rolled oats, sultanas, Afghan raisins, puffed rice, chopped dates, banana chips, papaya, and brazil nuts. The mixture is packed in a sealed, but not airtight, plastic bag, in a retail sized cardboard box.

CBP rationale

The applicable subheading for the muesli will be 2008.92.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved.

Full text

NY 855389 Oct 11, 1990 CLA-2-20:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2008.92.9090 Mr. Edward Feder A. Burghart Shipping Co., Inc. Hemisphere Center Newark, NJ 07114 RE: The tariff classification of muesli from Ireland Dear Mr. Feder: In your letter dated August 14, 1990, on behalf of Shamrock, U.S.A., you requested a tariff classification ruling. Samples of the product and the inner bag in which it will be packaged were provided with your letter. The plastic bag was forwarded to the U.S. Customs laboratory for analysis. The product is a dry breakfast cereal consisting of a mixture of wheat flakes, toasted wheat flakes, rolled oats, sultanas, Afghan raisins, puffed rice, chopped dates, banana chips, papaya, and brazil nuts. The mixture is packed in a sealed, but not airtight, plastic bag, in a retail sized cardboard box. The applicable subheading for the muesli will be 2008.92.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved...not elsewhere specified or included...mixtures...other. The rate of duty will be 17.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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