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The tariff classification of breakfast cereals from Great Britain.
Issued February 28, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82427 (February 28, 2000)
Tariff classification
HTS codes: 1904.20.1000, 1904.20.9000, 1904.10.0040
Headings: 1904
Product description
Manufacturing flow charts and a list of ingredients for four products were submitted with your second letter. The products are breakfast cereals put up in clear plastic bags in cartons containing 500 grams, net weight. Jordans Supreme Muesli is a mixture of non-roasted oats and barley flakes, toasted wheat flakes, dried honey sweetened bananas, dried pineapple, dried dates, dried papaya, coconut, almonds, pumpkin seeds, pecan nuts, and hazelnuts. Country Crisp with Strawberries, Country Crisp with Chocolate, and Country Crisp with Four Nut all contain oat flakes, barley flakes, raw cane sugar, vegetable oil, rice flour, desiccated coconut, oat flour, roasted hazelnuts, vegetarian whey powder, and sea salt. The Country Crisp with Strawberry also contains freeze-dried strawberries and natural vanilla flavoring. The Country Crisp with Chocolate also contains chocolate and natural vanilla flavoring. And the Country Crisp with Four Nut also contains Brazil nuts, pecans, almonds, and natural hazelnut flavoring. All the ingredients of the Country Crisp cereals are mixed together then baked.
CBP rationale
The applicable subheading for the Country Crisp cereals will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…containing cane and/or beet sugar. The applicable subheading for the Jordans Supreme Muesli cereal, when in an airtight container, will be 1904.20.1000, HTS, which provides for prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…in airtight containers and not containing apricots, citrus fruits, peaches or pears. The applicable subheading for the Jordans Supreme Muesli cereal, when not in an airtight container, will be 1904.20.9000, HTS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…other.
Full text
NY F82427 February 28, 2000 CLA-2-19:RR:NC:2:228 F82427 CATEGORY: Classification TARIFF NO.: 1904.10.0040, 1904.20.1000, 1904.20.9000 Mr. Mike Leahy A.N. Deringer Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of breakfast cereals from Great Britain. Dear Mr. Leahy: In your letters dated November 17, 1999 and January 26, 2000 on behalf of Belgo International, Quebec, Canada, you requested a tariff classification ruling. Samples of two products were submitted with your first letter. Manufacturing flow charts and a list of ingredients for four products were submitted with your second letter. The products are breakfast cereals put up in clear plastic bags in cartons containing 500 grams, net weight. Jordans Supreme Muesli is a mixture of non-roasted oats and barley flakes, toasted wheat flakes, dried honey sweetened bananas, dried pineapple, dried dates, dried papaya, coconut, almonds, pumpkin seeds, pecan nuts, and hazelnuts. Country Crisp with Strawberries, Country Crisp with Chocolate, and Country Crisp with Four Nut all contain oat flakes, barley flakes, raw cane sugar, vegetable oil, rice flour, desiccated coconut, oat flour, roasted hazelnuts, vegetarian whey powder, and sea salt. The Country Crisp with Strawberry also contains freeze-dried strawberries and natural vanilla flavoring. The Country Crisp with Chocolate also contains chocolate and natural vanilla flavoring. And the Country Crisp with Four Nut also contains Brazil nuts, pecans, almonds, and natural hazelnut flavoring. All the ingredients of the Country Crisp cereals are mixed together then baked. The applicable subheading for the Country Crisp cereals will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…containing cane and/or beet sugar. The rate of duty will be 1.1 percent ad valorem. The applicable subheading for the Jordans Supreme Muesli cereal, when in an airtight container, will be 1904.20.1000, HTS, which provides for prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the Jordans Supreme Muesli cereal, when not in an airtight container, will be 1904.20.9000, HTS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals…other. The rate of duty will be 14.9 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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