N275859 N2 Ruling Active

The tariff classification of Vanilla Yogurt Covered Raisins from Argentina

Issued June 15, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

The product under review is Mariani® Premium Vanilla Yogurt covered Raisins composed of vanilla yogurt coating (sugar, hydrogenated palm kernel oil, non-fat milk power, yogurt powder, whey powder, titanium dioxide, soy lecithin and natural flavor), raisins, confectioner’s glaze, corn syrup, tapioca dextrin and maltodextrin. It is intended for sale to the ultimate purchaser as snacks. The product is imported in retail sizes of 1.5 ounce cartons and 8 ounce bags, respectively.

CBP rationale

The applicable subheading for the Vanilla Yogurt covered Raisins will be 1704.90.3550, 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: other: put up for retail sale: other.

Full text

N275859 June 15, 2016 CLA-2-17:OT:RR:NC:N4:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. Michael Allocca Allocca Enterprises, Inc. 356 Cameron Road York, SC 29745 RE: The tariff classification of Vanilla Yogurt Covered Raisins from Argentina Dear Mr. Allocca: In your letter dated April 26, 2016, you requested a tariff classification ruling. The product under review is Mariani® Premium Vanilla Yogurt covered Raisins composed of vanilla yogurt coating (sugar, hydrogenated palm kernel oil, non-fat milk power, yogurt powder, whey powder, titanium dioxide, soy lecithin and natural flavor), raisins, confectioner’s glaze, corn syrup, tapioca dextrin and maltodextrin. It is intended for sale to the ultimate purchaser as snacks. The product is imported in retail sizes of 1.5 ounce cartons and 8 ounce bags, respectively. The applicable subheading for the Vanilla Yogurt covered Raisins will be 1704.90.3550, 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: other: put up for retail sale: other. The duty rate will be 5.6%. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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