The tariff classification of breakfast cereals from Germany.

NY L82856 March 30, 2005 CLA-2-19:RR:NC:2:228 L82856 CATEGORY: Classification TARIFF NO.: 1904.10.0040, 1904.20.1000, 1904.20.9000 Ms. Yolande Brosseau Affimex Customs & Trade Services (ACTS) Inc. 450 Sainte-Helene, Montreal Quebec, Canada H2Y 2L2 RE: The tariff classification of breakfast cereals from Germany. Dear Ms. Brosseau: In your letters dated November 8, 2004 and March 8, 2005, you requested a tariff classification ruling. Samples and ingredients breakdowns were submitted with your November letter and manufacturing flow charts were submitted with your March letter. The samples were examined and disposed of. The products are described as breakfast cereals containing mixtures of cereals, fruit, nuts, and yogurt. Yog Active Cherry Almonds contains oat flakes, yogurt preparation with lactobacillus acidophilus, sugar, palm oil, chopped almonds, wheat flakes, extruded rice, cherry pieces, grated coconut, glucose syrup, cherry powder, sodium hydrogencarbonate, flavoring, and caramel syrup. Yog Active Banana Chocolate is a mixture of oat flakes, yogurt preparation with lactobacillus, sugar, banana chips pieces, palm oil, chocolate powder, chopped almonds, whole milk chocolate pieces, wheat flakes, rice extrudate, grated coconut, glucose-fructose-syrup, banana powder, sodium hydrogencarbonate, and flavoring. The muesli mix contained in the Cherry/Almond and the Banana/Chocolate (i.e. the mixture of cereals, fruits, and nuts) is baked for 20-30 minutes before it is combined with the yogurt ingredient. Yog Active Yogurt Strawberry is a mixture of oat flakes, yogurt preparation with lactobacillus, roasted wheat flakes, extruded rice, hazelnut cracknel, strawberry pieces, honey, strawberry powder, vanilla powder, and flavoring. The breakfast cereals are put up in plastic pouches, in boxes containing 300 grams, net weight. The applicable subheading for the Yog Active Cereals – cherries/almond and bananas/chocolate 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 Yog Active Cereal – strawberries/vanilla when packed in airtight containers will be 1904.20.1000, 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…in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 percent ad valorem. When not packed in airtight containers the applicable subheading 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division