The tariff classification of a snack food from Australia

N362449
July 15, 2026
CLA-2-19:OT:RR:NC:N5:228
CATEGORY: Classification
TARIFF NO.: 1905.90.9030
Michael Bird Snackbrands Australia Pty Ltd 2 Distribution Drive Orchard Hills 2748 Australia RE: The tariff classification of a snack food from Australia Dear Mr. Bird: In your letter dated June 19, 2026, you requested a tariff classification and eligibility for preferential tariff treatment under the Australia–United States Free Trade Agreement (AUSFTA) ruling on behalf of your client, Stacked Commerce. An ingredients breakdown, and a description of the manufacturing process accompanied your inquiry. The subject merchandise is described as a ready-to-eat extruded savoury snack product commercially known as “Cheezels Original Cheese Flavoured Snacks.” The product is a shelf-stable, expanded ring-shaped snack food for human consumption containing a texture that is said to be light, crisp, porous and dry. The product is said to contain corn flour (Australia), rice flour (Australia), maltodextrin (Australia), milk solids (Australia), cheese powder (Australia), vegetable oil (Argentina, Ukraine, Spain and Australia), calcium carbonate (Turkey), triglyceride emulsifier (Denmark) and minor flavoring ingredients (various Countries). The product is said to be manufactured entirely in Australia through a multi-stage process involving extrusion, baking, seasoning, and packaging. Processing includes blending flour and functional ingredients, dough formation, high-temperature extrusion to form expanded ring-shaped pieces, cutting and shaping, baking to achieve final crisp texture, structure and moisture content, application of oil and seasonings and packaging for retail sale for importation to the United States. CLASSIFICATION: The applicable subheading for the product, “Cheezels Original Cheese Flavoured Snacks,” will be 1905.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…other…corn chips and similar crisp savory snack foods. The general rate of duty will be 4.5 percent ad valorem.

The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. UNITED STATES-AUSTRALIA FREE TRADE AGREEMENT: Regarding the United States-Australia Free Trade Agreement (UAFTA) eligibility: General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that: For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if – (i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both; (ii) the good was produced entirely in the territory of Australia or of the United States, or both, and- (A) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; (B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or (C) the good meets any other requirements specified in subdivision (n) of this note; and such good satisfies all other applicable requirements of this note; (iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or (iv) the good otherwise qualifies as an originating good under this note, and is imported directly into the customs territory of the United States from the territory of Australia. The subject merchandise is not wholly obtained in the territory of Australia or the U.S. and incorporates non-originating goods/materials. Therefore, it would have to undergo an applicable change in tariff classification in order to meet the requirements of GN 28(b)(ii)(A). We must refer to GN 28(F) /19.4, for the specific classification change required. Goods classified in subheading 1905.90.9030, HTSUS, require: “A change to headings 1902 through 1905 from any other chapter.” In this case, the ready-to-eat extruded savory snack contains the following non-originating ingredients that need to undergo the tariff shift: vegetable oil (when sourced from Argentina, Ukraine or Spain), calcium carbonate (Turkey), triglyceride emulsifier (Denmark) and minor flavoring ingredients (various Countries). Since the non-originating ingredients in the product are all classified in a Chapter other than Chapter 19, HTSUS, the tariff shift rule is met. Therefore, the ready-to-eat extruded savory snack is an eligible good for

preferential treatment under the UAFTA, upon compliance with all applicable laws, regulations, and agreements. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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). This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division