The tariff classification of cereal bars from Brazil

N024443 March 20, 2008 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.10.0080 Mr. Edward Mittelstaedt Mittelstaedt, Galaviz, & Mylin, Inc. 341 Broadway San Francisco, CA 94133 RE: The tariff classification of cereal bars from Brazil Dear Mr. Mittelstaedt: In your letter dated March 3, 2008, on behalf of Sampco, Inc., you requested a tariff classification ruling. Ingredients breakdowns, images of the packaging, and four samples were submitted with your letter. The samples were examined and disposed of. Bio2 Organic Cereal Bars, açai, acerola, cupuaçu, and guava-flavored, are rectangular-shaped bars, approximately 4-1/2 inches long, one inch wide, and ½-inch thick, weighing 25 grams, packed for retail sale, 12 bars in a box. Ingredients common to all bars are honey, rice flakes (sic., crisp, white, oval-shaped objects approximately ¼-inch in length), corn flakes, banana, acacia fiber, cashew nut, palm oil, mango, brazil nut, citric acid, and ascorbic acid. Other ingredients, depending on variety include açai, acerola, cupuaçu, guava, and pineapple. Examination of the samples found each bar to be a soft, flexible product, the visual appearance, texture, and mouth feel dominated by the crisp rice and corn flakes. In your letter, you suggested the bars should be classified in subheading 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other sugar confectionery, put up for retail sale. Noting the ingredient composition of these bars, however, classification as sugar confectionery will not apply. The applicable subheading for these four Bio2 Organic Cereal Bars will be 1904.10.0080, HTSUS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products…other. The rate of duty will be 1.1 percent ad valorem. Articles classifiable under subheading 1904.10.0080, HTSUS, which are products of Brazil are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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