The tariff classification of “Nutribars” from Canada

NY G88652 April 11, 2001 CLA-2-18:RR:NC:SP:232 G88652 CATEGORY: Classification TARIFF NO.: 1806.31.0041; 1806.31.0049 Ms. Angela Matt Arthur Andersen LLP Suite 500 1 City Centre Drive Mississauga, ON L5B 1M2 RE: The tariff classification of “Nutribars” from Canada Dear Ms. Matt: In your letter dated March 14, 2001, on behalf of Stella Pharmaceutical Canada, Inc. (SPC) of Don Mills, Ontario, Canada, you requested a tariff classification ruling. You submitted descriptive literature and various product samples with your request. The subject merchandise is a meal replacement product called “Nutribar”. This will be imported for retail sale in four varieties: chocolate fudge, deep brownie delight, cappuccino crunch, and chocolate peanut butter. All of these products are individually wrapped bars that are enrobed in chocolate. They are all approximately 4 ½ inches long, 1 ½ inch wide, ½ inch thick and weigh 2.3 ounces, net. The chocolate fudge flavor is said to contain protein blend, high fructose corn syrup, cocoa powder, sugar, crisp rice, hydrogenated palm kernel oil, sorbitol, various vitamins and minerals, soy fiber, chocolate chips, marshmallows, lecithin, chicory root extract, guar gum, sunflower oil, honey, soybean oil, corn syrup, glycerin, and traces of lactose and flavors. The deep brownie delight product is stated to contain protein blend,  high fructose corn syrup, cocoa powder, sugar, crisp rice, hydrogenated palm kernel oil, sorbitol, various vitamins and minerals, soy fiber, lecithin, chicory root extract, guar gum, honey, corn syrup, sunflower oil, glycerin, and traces of chocolate chips, soybean oil, lactose, peanuts, and flavors. The cappuccino crunch flavor is said to consist of protein blend, high fructose corn syrup, sugar, crisp rice, cocoa powder, hydrogenated palm kernel oil, sorbitol, various vitamins and minerals, soy fiber, lecithin, chicory root extract, guar gum, sunflower oil, honey, corn syrup, maltodextrin, and traces of almonds, lactose, coffee powder, soybean oil and flavors. The last flavor, chocolate peanut butter, is described as containing protein blend, high fructose corn syrup, sugar, crisp rice, peanuts, hydrogenated palm kernel oil, sorbitol, various vitamins and minerals, soy fiber, lecithin, chicory root extract, guar gum, honey, corn syrup, cocoa powder, sunflower oil, maltodextrin, and traces of lactose, soybean oil, and flavors The applicable tariff provision for the deep brownie delight Nutribar and the chocolate peanut butter Nutribar will be 1806.31.0041, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled…Confectionery: Containing peanuts, peanut butter or peanut paste. The general rate of duty will be 5.6 percent ad valorem. The applicable tariff provision for the chocolate fudge Nutribar and the cappuccino crunch Nutribar will be 1806.31.0049, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled…Confectionery: Other. The general rate of duty will be 5.6 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division