The tariff classification of crackers from Canada

N196589 January 10, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Mr. Carlos Valadez A & A Contract Customs Brokers, USA Inc. 12th Street #2 P.O. Box 4059 Blaine, WA 98231 RE: The tariff classification of crackers from Canada Dear Mr. Valadez: In your letter dated November 29, 20011, you requested a tariff classification ruling on behalf of your client 1414425 Alberta Ltd., dba Pure Indulgent Food Inc., Calgary, British Columbia, Canada. Five samples, submitted with your letter, were examined and disposed of. The product “Flats” by the Pure brand in the flavors Fig Olive, Chili Mango, Apricot Pecan, Cashew Date, and Rosemary Cranberry are thin, brown-colored, bread loaf-shaped, crisp baked crackers with specks of seeds and fruits. The crackers measure approximately 2.5 inches long by 1-7/8 inches wide, laid in rectangular paper trays sealed in clear plastic, packaged in cardboard boxes for retail sale holding 6 ounces (170 grams), net weight. Fig Olive contains whole wheat flour, flax seeds, honey, olives, figs, pumpkin seeds, sesame seeds, dry buttermilk, sugar, baking powder, baking soda and salt. Chili Mango is composed of whole wheat flour, mango, almonds, honey, flax seeds, pumpkin seeds, raisins, dry buttermilk, oats, sesame seeds, hazelnut, sugar, sunflower seeds, chili, baking powder, baking soda and salt. Apricot Pecan consists of whole wheat flour, apricots, pecans, honey, flax seeds, pumpkin seeds, raisins, dry buttermilk, oats, sesame seeds, sugar, sunflower seeds, hazelnut, baking powder, baking soda, salt, anise and black pepper. Cashew Date contains whole wheat flour, honey, flax seeds, pumpkin seeds, cashews, dates, sesame seeds, raisins, dry buttermilk, oats, sugar, baking powder, baking soda and salt. Rosemary Cranberry is made from whole wheat flour, cranberries, almonds, honey, flax seeds, pumpkin seeds, dry buttermilk, raisins, sesame seeds, cashews, sugar, sunflower seeds, baking powder, baking soda, salt and rosemary. In your letter, you suggested the products may fall in subheading 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other bakers' wares. Based on the products’ ingredient composition and our examination of the samples, they will be classified elsewhere. The applicable subheading for the Fig Olive, Chili Mango, Apricot Pecan, Cashew Date, and Rosemary Cranberry flats will be 1905.90.1090, HTSUS, which provides bread, pastry, cakes, biscuits and other bakers’ wares . . . other . . . bread, pastry, cakes, biscuits and similar baked products . . . whether or not containing chocolate, fruit, nuts or confectionery . . . other . . . other. The rate of duty will be free. 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division