H80596 H8 Ruling Active

The tariff classification of malt extract cereal from Malaysia.

Issued May 17, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.9095

Headings: 1901

Product description

Malt extract cereal consists of small, thin, tan-colored, irregular shaped flakes made from 70 percent wheat, 12 percent rice, 10.3 percent maize, 3 percent sucrose, 2.5 percent malt extract, 2 percent salt, and 0.2 percent vanilla flavoring. To produce the cereal, the ingredients are mixed, pumped to a drum dryer, and mill sifted before packaging.

CBP rationale

The applicable subheading for the cereal will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included…other…other…other.

Full text

NY H80596 May 17, 2001 CLA-2-19:RR:NC:2:228 H80596 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road Suite #205 Monterey Park, CA 91754 RE: The tariff classification of malt extract cereal from Malaysia. Dear Mr. Awana: In your letter dated April 20, 2001, on behalf of Command Food Inc., Industry, California, you requested a tariff classification ruling. An ingredients breakdown, a description of the manufacturing process, and a sample were submitted with your letter. Malt extract cereal consists of small, thin, tan-colored, irregular shaped flakes made from 70 percent wheat, 12 percent rice, 10.3 percent maize, 3 percent sucrose, 2.5 percent malt extract, 2 percent salt, and 0.2 percent vanilla flavoring. To produce the cereal, the ingredients are mixed, pumped to a drum dryer, and mill sifted before packaging. The applicable subheading for the cereal will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent. 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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