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NY F86506

July 17, 2000

CLA-2-23:RR:NC:2:231 F86506


TARIFF NO.: 2302.40.0010

Mr. Stephen DeCastro
All-Ways Forwarding International, Inc.
Hemisphere Center
570 U.S. Routes 1 and 9 South
Newark, NJ 07114

RE: The tariff classification of oat bran from Ireland.

Dear Mr. DeCastro:

In your letter, dated April 24, 2000, you requested a classification ruling on behalf of your client, World Finer Foods, Inc.

The merchandise is “McCann’s” brand, coarse milled, “Irish Oat Bran.” The ingredients are 100 percent oat bran. The net weight is 12 ounces.

During the manufacturing process, 100 percent whole grain oats are taken from the groat bin and passed through a roller mill, sifter, roller mill again, and sifter again. Then the bran is taken to the bran bin, bagged, transferred and packed.

Note 2 to Chapter 11, HTS, states that products from the milling of oats must contain a minimum of 45 percent starch in order to be classified in Chapter 11, HTS. This oat bran contains only a residual amount of starch. Accordingly, it will be classified in heading 2302, HTS.

The applicable subheading for “McCann’s” brand “Irish Oat Bran” will be 2302.40.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, of other cereals, of other single cereal grains, chopped, crushed or ground. The rate of duty will be free.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7064.


Robert B. Swierupski

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