United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 884806 - NY 884982 > NY 884888

Previous Ruling Next Ruling
NY 884888

August 3, 1993



TARIFF NO.: 1704.90.2005; 1806.32.4094; 2008.92.9094; 2106.90.6574

Ms. Jill Macbeth
T.C.M. Distributors, Ltd.
806 Morris Turnpike Apt. 3D
Short Hills, NJ 07078

RE: The tariff classification of snack foods from New Zealand

Dear Ms. Macbeth:

In your letter dated April 6, 1993, you requested a tariff classification ruling.

Samples and ingredients breakdowns for several products were submitted with your letter. The samples of the fruit bars were forwarded to the U.S. Customs laboratory for examination. Products identified as "Nutoata," "Wurzelberry," and "Nature's Oven" bars are snack products, put up for retail sale in non-airtight plastic wrappers. The product identified as "Lodgie's Honey & Fruit Hot Drink" is a liquid put up in a sealed foil pouch, six pouches in a cardboard box.

The stated ingredients for the Nutoata bar are rolled oats, vegetable fat, sugar, sultanas, bran, treacle, peanuts, coconut, sesame seeds, milk powder, sunflower seeds, wheat germ, salt, water, and essence. Ingredients common to the four varieties of Wurzelberry bars are sultanas, rolled oats, oat bran, sunflower seeds, sesame seeds, and soya bean. Other ingredients, depending on variety, are almonds, kiwi concentrate, dried kiwi, coconut, apple concentrate, crisp rice, orange concentrate, dried orange, dried passion fruit, dried apricot, apple concentrate, and dried berries. Nine different Nature's Oven Magic Muesli bars are identified. While the ingredient compositions vary, all are composed of a mixture of fruits, nuts, seeds, cereal products, and, in some cases, sugar and/or honey. The Lodgie's product is composed of 80 percent honey and 20 percent lemon juice. The bars are eaten out of hand as a snack; the Lodgie's mix is to be combined with boiling water to make a hot drink.

The applicable subheading for the Nutoata bar and the Nature's Oven Honey & Raisin, Honey & Apricot, Cashew & Coconut, Macadamia & Apricot, Carob Chip, and Apple & Spice with Hazelnuts will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...other...confections or sweetmeats ready for consumption...other...put up for retail sale. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Nature's Oven Chocolate Chip bar will be 1806.32.4094, HTS, which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars... not filled...other...confectionery. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Wurzelberry bars (Kiwifruit, Orange Kiss, Apricot/Passion Fruit, Wildberry) and the Nature's Oven Arabian Date & Cashew, and Swiss Muesli with Fruit & Nuts will be 2008.92.9094, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved...other...mixtures...other...other. The rate of duty will be 17.5 percent ad valorem.

The applicable subheading for Lodgie's Honey & Fruit Drink will be 2106.90.6574, HTS, which provides for food preparations not elsewhere specified or included...other...preparations for the manufacture of beverages...other. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: