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873226 87 Ruling Active

The tariff classification of breakfast cereals from England

Issued April 21, 1992 by U.S. Customs and Border Protection.

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87 873226 (April 21, 1992)

Tariff classification

HTS codes: 2008.92.9090, 1904.10.0000

Headings: 2008, 1904

Product description

The tariff classification of breakfast cereals from England

CBP rationale

The applicable subheading for the Master Choice Deluxe Fruit & Flake Muesli will be 1904.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations obtained by the swelling or roasting of cereals or cereal products. The applicable subheading for the Master Choice Tropical Fruit Muesli will be 2008.92.9090, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved.

Full text

NY 873226 April 21, 1992 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1904.10.0000; 2008.92.9090 Mr. Ted T. Lukan Expeditors International 990 Lone Oak Road Suite 162 Eagan, MN 55121 RE: The tariff classification of breakfast cereals from England Dear Mr. Lukan: In your letters dated March 4, 1992 and April 2, 1992, on behalf of General Mills, Minneapolis, MN, you requested a tariff classification ruling. Samples and technical information accompanied your letters. The samples were examined and disposed of. Master Choice Deluxe Fruit & Flake Muesli is a blend of toasted wheat flakes, raisins, sultanas, sugar, toasted coconut chips, dried banana, dried apples, hazelnuts, salt, malt extract, vegetable oil, vitamins and minerals. The sample is packed in a plastic pouch in a cardboard box, containing 12 ounces, net weight. Master Choice Tropical Fruit Muesli is a mixture of oats, toasted wheat flakes, corn flakes, raisins, whey powder, sugar, banana chips, pineapple, papaya, dates, coconut, vitamins and minerals. This product is packed in a plastic-lined paper pouch that is not airtight, in a cardboard box containing 12 ounces, net weight. The applicable subheading for the Master Choice Deluxe Fruit & Flake Muesli will be 1904.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations obtained by the swelling or roasting of cereals or cereal products. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the Master Choice Tropical Fruit Muesli will be 2008.92.9090, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved...other...mixtures... other...other. The rate of duty will be 17.5 percent ad valorem. The technical information is being returned to you, as requested. 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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