NY 852460
JUNE 1,1990
CLA-2-10:S:N:N1:231
Mr. Donald P. Neubauer
John V. Carr & Son Inc.
P.O. Box 268
Buffalo, New York 14201
RE: The tariff classification of popping corn from Canada.
Dear Mr. Neubauer:
In your letter dated May 2, 1990, on behalf of Cornelius
Fine Foods, Inc., Ontario, Canada, you requested a tariff
classification ruling.
The product in question, "Cornelius Cob", is described as
microwaveable popping corn cobs. The corns are harvested and
dried, packaged in groups of four on a paper tray along with four
paper popping bags.
The applicable subheading for the popping corn will be
1005.90.4040, Harmonized Tariff Schedule of the United States
(HTS), which provides for popcorn. The rate of duty will be
0.98 cents per kilo.
Goods classifiable under subheading 1005.90.4040, HTS, which
have originated in the territory of Canada, will be entitled to a
rate of duty of 0.7 cents per kilo under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport