The tariff classification of instant oatmeal from Finland

N178795 August 19, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1904.20.1000; 1904.20.9000 Mr. Sean Scarbrough Taggart International, Ltd. 6603D Royal Street Liberty, MO 64068 RE: The tariff classification of instant oatmeal from Finland Dear Mr. Scarbrough: In your letter dated August 2, 2011, on behalf of Oat Solutions, LLC, you requested a tariff classification ruling. A sample, images of product packages and product literature accompanied your letter. The sample was examined and disposed of. Simpli brand Gluten Free Instant Oatmeal Raspberry is composed of oats, sugar, raspberries and salt. The products are manufactured by steaming steel-cut oats, rolling into flakes, mixing with other materials, sterilizing and packing in single serving individual packet holding 1.69 oz (48 grams), net weight, or a box containing at least 5 individual packets for retail sale. The user is instructed to add boiling water to the instant product in a bowl, stir and wait for one minute before consuming. The applicable subheading for the raspberry instant oatmeal, if the packets are airtight, will be 1904.20.1000, HTSUS, which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains…precooked or otherwise prepared…prepared foods obtained from unroasted cereal flakes…in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 percent ad valorem. If the packets are not airtight, the applicable subheading for the product will be 1904.20.9000, HTSUS, which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains…precooked or otherwise prepared…prepared foods obtained from unroasted cereal flakes …other. The rate of duty will be 14.9 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 Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division