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NY E85338

August 6, 1999

CLA-2-19:RR:NC:2:228 E85338


TARIFF NO.: 1904.10.0040; 8524.39.4000

Ms. Margaret Eckert
CMA North America
34-33 59th Street
Woodside, NY 11377

RE: The tariff classification of prepared cereals from Germany

Dear Ms. Eckert:

In your letter dated July 27, 1999, on behalf of C. Hahne Muhlenwerke GmbH & Co. KG, you requested a tariff classification ruling.

Samples, submitted with your letter, were examined and disposed of. The products are prepared breakfast cereals packed for retail sale. Hahne brand “Maxis” is sugar-coated corn flakes, in a cardboard box containing 375 grams, net weight. The “Fun Box” product is corn flakes packed in a cardboard box containing 340 grams, net weight. The stated ingredients, for both cereals, is corn, sugar, salt, and malt. Packed inside the Fun Box is a CD-ROM containing an interactive action game, which may be a product of a country different from the cereal. The instructions for the game are printed on the outside of the cereal box.

The applicable subheading for the Maxis breakfast cereal will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal productscontaining cane and/or beet sugar. The duty rate will be 1.3 percent ad valorem.

The corn flakes and the CD-ROM in the Fun Box will be classified separately. The applicable subheading for the corn flakes will be 1904.10.0040, HTS, which provides for prepared foods obtained by the swelling or roasting of cereals or cereal productscontaining cane and/or beet sugar. The rate of duty will be 1.3 percent ad valorem.

The applicable subheading for the CD-ROM will be 8524.39.4000, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomenadiscs for laser reading systemsotherfor reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine The rate of duty will be 0.9 percent ad valorem. In accordance with TD 85-124, duty will be charged on the cost of the carrier medium.

Your inquiry does not provide enough information for us to give a classification ruling on Choco Champs and Choco Rice breakfast cereals. Your request for a classification ruling should include a complete ingredients breakdown, by weight. The ingredients breakdown must state the fat content of the cocoa.

Samples of the Choco Champs and Choco Rice products will be retained by the National Import specialist for thirty (30) days, pending receipt of the above information. When this information is available, you may wish to consider resubmission of your request.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample of Fun Box does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 Stanley Hopard at 212-637-7065.


Robert B. Swierupski

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