The tariff classification of snack bars from Australia.Dear Mr. Hahn:
Issued May 28, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.3550, 2008.92.9094, 2008.92.1040
Product description
Ingredient breakdowns and a description of the manufacturing process for six samples accompanied your April letter. The products are “Be Natural” snack bars, measuring approximately 5 inches long and 1.5 inches wide, put up for retail sale in clear plastic wrappers containing 50 grams, net weight. Banana & Oat Bran consists of 19.5 percent dried banana, 19 percent each of coconut, oat bran, wheat bran, and honey, 2.5 percent brown rice syrup, and 2 percent brown puffed rice. Almond & Apricot contains 24.5 percent almond, 24 percent each of apricot, coconut, and honey, 2.5 percent brown rice syrup, and 1 percent brown puffed rice. Macadamia & Apricot is made from 24.5 percent macadamia, 24 percent each of apricot, coconut and honey, 2.5 percent brown rice syrup, and 1 percent brown puffed rice. Nut Delight consists of 19.5 percent peanut, 19 percent each of almond, walnut, brazil nut, and honey, 2.5 percent brown rice syrup, and 2 percent brown puffed rice. Fruit & Nut Delight, contains 14 percent almonds, 13.5 percent each of mixed fruit (sultanas, peach, apricot, nectarine, and apple), peanut, walnut, hazelnut, brazil nut, and honey, 3 percent brown rice syrup, and 2 percent brown puffed rice. Yogurt Coated Almond & Apricot consists of 19.5 percent almond, 19 percent each of apricot, yogurt compound (yogurt, raw sugar, palm kernel oil, and lecithin), coconut, and honey, 2.5 percent brown rice syrup, and 2 percent puffed brown rice.
CBP rationale
The applicable subheading for the Be Natural Yogurt Coated Almond Apricot snack bar will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa…other…confections or sweetmeats ready for consumption… other…put up for retail sale…other. The applicable subheading for the Banana & Oat Bran and the Nut Delight snack bars, when in airtight containers, will be 2008.92.1040, HTS which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, other, including mixtures other than those of subheading 2008. The applicable subheading for the Banana & Oat Bran and the Nut Delight snack bars, when not in airtight wrappers, and for the Almond & Apricot, Macadamia & Apricot, and Fruit & Nut Delight snack bars, will be 2008.92.9094, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, other, including mixtures other than those of subheading 2008.
Full text
NY E81512 May 28, 1999 CLA-2-17:RR:NC:2:228 E81512 CATEGORY: Classification TARIFF NO.: 1704.90.3550, 2008.92.1040, 2008.92.9094 Mr. Victor Hahn Hahn International Inc. 10926 S. La Cienega Blvd. Inglewood CA 90304 RE: The tariff classification of snack bars from Australia. Dear Mr. Hahn: In your letters dated February 4, 1999, and April 6, 1999, on behalf of Fussel Distribution Inc. and Fussel Brokers, California, you requested a tariff classification ruling. Four samples were submitted with your February letter. Ingredient breakdowns and a description of the manufacturing process for six samples accompanied your April letter. The products are “Be Natural” snack bars, measuring approximately 5 inches long and 1.5 inches wide, put up for retail sale in clear plastic wrappers containing 50 grams, net weight. Banana & Oat Bran consists of 19.5 percent dried banana, 19 percent each of coconut, oat bran, wheat bran, and honey, 2.5 percent brown rice syrup, and 2 percent brown puffed rice. Almond & Apricot contains 24.5 percent almond, 24 percent each of apricot, coconut, and honey, 2.5 percent brown rice syrup, and 1 percent brown puffed rice. Macadamia & Apricot is made from 24.5 percent macadamia, 24 percent each of apricot, coconut and honey, 2.5 percent brown rice syrup, and 1 percent brown puffed rice. Nut Delight consists of 19.5 percent peanut, 19 percent each of almond, walnut, brazil nut, and honey, 2.5 percent brown rice syrup, and 2 percent brown puffed rice. Fruit & Nut Delight, contains 14 percent almonds, 13.5 percent each of mixed fruit (sultanas, peach, apricot, nectarine, and apple), peanut, walnut, hazelnut, brazil nut, and honey, 3 percent brown rice syrup, and 2 percent brown puffed rice. Yogurt Coated Almond & Apricot consists of 19.5 percent almond, 19 percent each of apricot, yogurt compound (yogurt, raw sugar, palm kernel oil, and lecithin), coconut, and honey, 2.5 percent brown rice syrup, and 2 percent puffed brown rice. The applicable subheading for the Be Natural Yogurt Coated Almond Apricot snack bar will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa…other…confections or sweetmeats ready for consumption… other…put up for retail sale…other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the Banana & Oat Bran and the Nut Delight snack bars, when in airtight containers, will be 2008.92.1040, HTS which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, other, including mixtures other than those of subheading 2008.19: mixtures…in airtight containers and not containing apricots, citrus fruits, peaches or pears …other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the Banana & Oat Bran and the Nut Delight snack bars, when not in airtight wrappers, and for the Almond & Apricot, Macadamia & Apricot, and Fruit & Nut Delight snack bars, will be 2008.92.9094, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, other, including mixtures other than those of subheading 2008.19: mixtures…other…other. The rate of duty will be 15.3 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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