The tariff classification of instant oatmeal from Ireland

N303551 April 18, 2019 CLA-2-19:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1904.20.1000; 1904.20.9000 Harris Kim SAMC 10F, 53, Seonggogae-ro Uiwang-si Gyeonggi-do South Korea RE: The tariff classification of instant oatmeal from Ireland Dear Mr. Kim: In your letter dated March 20, 2019 you requested a tariff classification ruling. The samples submitted with your inquiry were disposed of. The subject merchandise is “Flavans” Oat Bran and “Flavans” Porridge Oats. Both items are quick cook instant oatmeal. The products are manufactured by kilning, cooling, milling, cooking (heat treated in steam), rolling, cooling, drying, and packaging. The user can add milk or water to the products and heat over the stove or in the microwave. The products are packaged for retail sale. “Flavans” Oat Bran will be imported in a 750 gram sack and “Flavans” Porridge Oats will be imported in a 280 gram box with eight sachets. The applicable subheading for “Flavans” Oat Bran and “Flavans” Porridge Oats, if in airtight containers, will be 1904.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: In airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for “Flavans” Oat Bran and “Flavans” Porridge Oats,, if the container is not airtight, will be 1904.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: 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 the 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 website 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