The tariff classification of snack bars from United Kingdom

N315440 November 9, 2020 CLA-2-18:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.32.9000 Victoria Old Huel Unit 6 Tring, HP23 4RN United Kingdom RE: The tariff classification of snack bars from United Kingdom Dear Ms. Old: In your letter dated October 23, 2020 you requested a tariff classification ruling. Ingredients breakdown and photos of the snack bars accompanied your inquiry. The subject merchandise are described as various kinds of snack bars. Each bar weighs approximately 49g and is individually wrapped in a metalized oriented polypropylene (OPP) film. The bars are packaged in a cardboard box containing 15 bars in total. The snack bars are products of the United Kingdom. In your letter you suggest classification under 1904.90.0140. We disagree. The bars are precluded from heading 1904 due to the product ingredients. The “v3.1 Salted Caramel Bar” contains Pea Protein (14%), Brown Rice Syrup (14%), Soluble Gluco Fibre (12.2%), Fruitrim (10%), Rice Protein (8.4%), Oat Flakes (6.63%), Chocolate Chips (5.5%), Pea Protein Nuggets (5%), Oat Flour (4.3%), Sunflower Oil (4%), Sunflower Lecithin (3.6%), Rice Bran (3%), Flaxseed (3%), VMB (2.7%), MCT Oil (2%), Tapioca Starch (1.3%), and less than one percent Natural Flavouring and Sea Salt. The “v3.1 Peanut Butter Bar” contains Pea Protein (14%), Brown Rice Syrup (13%), Soluble Gluco Fibre (12.2%), Fruitrim (10%), Rice Protein (8.2%), Oat Flour (5.2%), Chocolate Chips (5%), Peanuts (5%), Oat Flakes (4%), Pea Protein Nuggets (4%), Sunflower Lecithin (3.6%), Sunflower Oil (3.3%), Rice Bran (3%), Flaxseed (2.7%), VMB (2.7%), MCT Oil (2%), Tapioca Starch (1.6%), and less than one percent Natural Flavouring and Sea Salt. The “v3.1 Raspberry and White Chocolate Bar” contains Brown Rice Syrup (14%), Pea Protein (13%), Soluble Gluco Fibre (12%) Fruitrim (10%), Rice Protein (8.3%), Oat Flakes (7%), Pea Protein Nuggets (5%), Oat Flour (5%), Sunflower Oil (4%), White Chocolate Chips (4%), Sunflower Lecithin (3.5%), Flaxseed (3.5%), Rice Bran (3%), VMB (2.7%), MCT Oil (2%), Raspberry Grit (1.5%), Tapioca Starch (1.5%) and less than one percent Natural Flavouring. The applicable subheading for the “v3.1 Raspberry and White Chocolate Bar” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sugar confectionary (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other: Put up for retail sale: Other.” The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the “v3.1 Salted Caramel Bar” and “v3.1 Peanut Butter Bar” will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general rate of duty will be 6 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