The tariff classification of granola bars from Canada

N004034 December 26, 2006 CLA-2-17:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. John M. Peterson Neville Peterson LLP 17 State Street-19th Floor New York, NY 10004 RE: The tariff classification of granola bars from Canada Dear Mr. Peterson In your letter dated November 27, 2006, on behalf of General Mills, Inc., you requested a tariff classification ruling. An ingredients breakdown, description of the manufacturing process, and an illustration of the “Oats ‘N Honey” crunchy granola bars were submitted with your letter. The product is composed of a slurry consisting of canola oil, lecithin, water, honey, high fructose corn syrup, refiner’s syrup, salt, sodium bicarbonate, and vanilla, combined with rolled oats and crisp rice with soy, and additional sugar. The dough is spread, compressed, and baked. Individual bars are then cut to the final dimensions and the bars are packaged for retail sale. Approximate weight of the finished bar is stated to be 0.794 ounces (21.9 grams). In your letter you stated that you believe the granola bar should be classified as a biscuit or similar baked product under subheading 1905.90.10 Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. We believe ruling HQ 956769, which you reference in your ruling request addressed the relevant issues pertaining to the classification of this merchandise and will be followed here. The applicable subheading for the “Oats ‘N Honey” crunchy granola bar will be 1704.90.3550 (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa... other... other: other: other: which provides for Confections or sweetmeats ready for consumption: Put up for retail sale… other… The rate of duty will be 5.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 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, Paul Hodgkiss at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division