The tariff classification of various "snack bars" from United States

N041325 October 29, 2008 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.35; 1806.32.90 Mr. Eric B. Hutchens Cortez Customhouse Brokerage Company 4950 West Dickman Road Battle Creek, MI 49037 RE: The tariff classification of various “snack bars” from United States Dear Mr. Hutchens: In your letter dated September 11, 2008, on behalf of your client; Marti Honeycutt of Kellogg Company, you requested a classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of four 35 gram “snack bars”, sold under the brand name “Kashi, TLC Crunchy” or “Kashi, TLC Chewy” granola bars. All bars contain Kashi whole grains and sesame flour (whole: oats, hard red winter, wheat, rye, long-grain brown rice, triticale, barley, buckwheat, sesame seeds). Roasted Almond Crunch contains evaporated cane juice crystals, expeller pressed canola oil, almond butter, soy protein isolate, almonds, chicory root fiber, honey, rice starch wheat germ, evaporated salt, gum Arabic, soy lecithin, sodium bicarbonate, natural flavor and natural mixed tocopherols. Peanut, Peanut Butter contains brown rice syrup, peanuts, natural peanut butter, chicory root fiber, evaporated cane juice syrup, soy grits, evaporated cane juice, soy protein isolate, corn flour, oat fiber, honey, expeller pressed canola oil, corn bran, natural flavor, vegetable glycerin, rice starch, molasses, salt, soy lecithin, peanut flour, whey and annatto extract. Trail Mix contains almonds, brown rice syrup, evaporated cane juice syrup, chicory root fiber, cranberries, evaporated cane juice, soy protein isolate, expeller pressed canola oil, raisins, sunflower seeds, soy grits, honey, corn flour, oat fiber, vegetable glycerin, corn bran, rice starch, molasses, salt, soy lecithin, peanut flour, whey and annatto extract. Cherry Dark Chocolate contains brown rice syrup, cherries (red tart cherries, apple juice concentrate), dark chocolate drops (evaporated cane juice, chocolate liquor, cocoa butter, soy lecithin, vanilla), evaporated cane juice crystals, soy protein isolate, soy grits, chicory root fiber, yellow corn flour, honey, expeller pressed canola oil, rice starch, vegetable glycerin, oat fiber, evaporated salt, molasses, natural flavor, whey and annatto extract. All varieties of these bars are packaged for retail sale in individually wrapped in heat-sealed plastic film wrappers. They will be manufactured in the United States. The applicable subheading for the Kashi, TLC-Crunchy granola bar Roasted Almond Crunch, Kashi, TLC-Chewy granola bar Trail Mix and Kashi,-TLC Chewy granola bar Peanut, Peanut Butter will be 1704.90.35, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other: confections or sweetmeats ready for consumption…other…put up for retail sale. The applicable subheading for the Kashi, TLC-Chewy granola bar Cherry Dark Chocolate will be 1806.32.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. 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 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 Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division