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The tariff classification of steel cut oatmeal from Ireland.
Issued May 12, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R01797 (May 12, 2005)
Tariff classification
HTS codes: 1104.22.0000
Headings: 1104
Product description
The merchandise, “McCann’s 100% Steel Cut Irish Oatmeal,” is said to consist of 100 percent whole-grain steel cut oats, typically packaged in cardboard boxes weighing 16 oz. (454 gm), net, each. The oatmeal is prepared by adding the oats to boiling water, stirring the mixture and, then, simmering for 30 minutes.
CBP rationale
The applicable subheading for the whole-grain steel cut oats will be 1104.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereal grains otherwise worked, (hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ cereals, whole rolled, flaked or ground, other worked grains, of oats.
Full text
NY R01797 May 12, 2005 CLA-2-11: RR: NC: 2:231 R01797 CATEGORY: Classification TARIFF NO.: 1104.22.0000 Ms. Emma N. Hipwell O’Carroll’s Irish Epicurean Trading LTD Blainroe Upper, Wicklow, Ireland RE: The tariff classification of steel cut oatmeal from Ireland. Dear Ms.Hipwell: In your letter dated April 14, 2005 you requested a tariff classification ruling. The merchandise, “McCann’s 100% Steel Cut Irish Oatmeal,” is said to consist of 100 percent whole-grain steel cut oats, typically packaged in cardboard boxes weighing 16 oz. (454 gm), net, each. The oatmeal is prepared by adding the oats to boiling water, stirring the mixture and, then, simmering for 30 minutes. The applicable subheading for the whole-grain steel cut oats will be 1104.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereal grains otherwise worked, (hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ cereals, whole rolled, flaked or ground, other worked grains, of oats. The rate of duty will be 0.5 percent ad valorem. 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 Thomas Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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