RE: the Tariff Classification of Snack Bars from Australia

NY L80086

October 19, 2004

CLA-2-19:RR:NC:2:228 L80086

CATEGORY: Classification

TARIFF NO.: 1905.90.1090

Mr. Mark Kouri Peloton Imports 28 Bella Road Lumberton, NJ 08048

RE: The tariff classification of snack bars from Australia

Dear Mr. Kouri:

In your letter dated September 16, 2004 you requested a tariff classification ruling.

An ingredients breakdown, samples, and descriptive literature were submitted on September 30, 2004. The samples were examined and disposed of. Leda Bars and Leda Lite Bars are baked snack products individually wrapped for retail sale. The Leda Bars (banana, chocolate with soy chips, apricot, and apple-cinnamon) are in the form of a rectangular block, approximately 3½ inches long, 2 inches wide, and one inch thick, with pieces of fruit and nuts incorporated in the body of the soft and chewy biscuit. The Leda Lite Bars (chocolate-orange, apple, apricot, and blueberry) are in the form of a soft biscuit tube approximately 3½ inches long and 1¼ inches wide, flattened on the bottom, filled with a fruit mixture. The products are marketed as high fiber, vegan, gluten-free (chick pea flour is used in place of wheat flour) snack foods, containing no dairy ingredients or cane sugar.

The applicable subheading for the Leda Bars and the Leda Lite Bars will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa… other…bread, pastry, cakes, biscuits and similar baked products… whether or not containing chocolate, fruit, nuts or confectionery… other…other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 2

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 646- 733-3029.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division