CLA-2-11:S:N:N1:231 858290

Ms. Kim Bashaw
A.N. Deringer, Inc.
800 Proctor Avenue
Ogdensburg, New York 13669

RE: The tariff classification of corn germ from Canada.

Dear Ms. Bashaw:

In your letter dated November 20, 1990, on behalf of Casco Company, Cardinal, Canada you requested a tariff classification ruling. The product is described as corn germ which has not been subjected to any of the following processes: grinding, flaking or rolling.

The applicable subheading for the corn germ will be 1104.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for germ of cereals, whole, rolled, flaked or ground. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheading 1104.30.0000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty 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