The tariff classification of a cereal product from Ireland

NY H81626 May 30, 2001 CLA-2-19:RR:NC:2:228 H81626 CATEGORY: Classification TARIFF NO.: 1904.90.0040 Mr. Stephen DeCastro All Ways Fowarding International Inc. 701 Newark Avenue Elizabeth, NJ 07208 RE: The tariff classification of a cereal product from Ireland Dear Mr. DeCastro: In your letter dated May 1, 2001, on behalf of World Finer Foods, you requested a tariff classification ruling. A description of the manufacturing process accompanied your letter. McCann’s Fortified Oats is a food product composed of pre-cooked, vitamin-fortified oat groats, packed for retail sale. The applicable subheading for this product will be 1904.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals (other than corn (maize) in grain form or in the form of flakes or other worked grains (except flour or meal), pre-cooked or otherwise prepared, not elsewhere specified or included…other…other. The rate of duty will be 14 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