The tariff classification of liquid oat based drinks from Finland.

N178657 August 12, 2011 CLA-2-22:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Sean K. Scarbrough Taggart International, Ltd 6603D Royal Street Suite B Liberty, MO 64068 RE: The tariff classification of liquid oat based drinks from Finland. Dear Mr. Scarbrough: In your letter dated August 2, 2011, on behalf of your client Oat Solutions, LLC, you requested a tariff classification ruling. You provided two product art work sample sheets. The subject merchandise is an oat based drink branded under the name “Naked Oats” and produced in two flavors, plain and vanilla, respectively. The Plain Naked Oats contains 84 percent water, 15 percent oat flakes and less than one percent rapeseed oil, tricalcium phosphate, vitamin D, sodium alginate and salt. Vanilla flavored Naked Oats contains 83 percent water, 15 percent oat flakes and less than one percent rapeseed oil, tricalcium phosphate, vitamin D, sodium alginate, vanilla, salt and sugar. The items will be sold in 25.35 fl oz (750ml) aseptic packages. You have indicated that in the future the importer intends to import smaller single servings in 8.45 fl oz (250ml) and 6.76 fl oz (200ml) aseptic packages. The applicable subheading for the liquid oat based drinks will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other. The rate of duty will be 0.2cts per liter. 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) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division