NY 876039
JULY 22,1992
CLA-2-11:S:N:N1:231 876039
Mr. Rich Currier
Shamrock Foods Export Limited
USA Office
35 Somerset Avenue
Winthrop, MA 02152
RE: The tariff classification of oatmeal from Ireland.
Dear Mr. Currier:
In your letter dated July 6, 1992 you requested a tariff
classification ruling.
The product, Shamrock Irish Traditional Oatmeal, is
described as 100% rolled oats.
The applicable subheading for the oatmeal will be
1104.12.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for cereal grains otherwise worked (for
example, hulled, rolled, flaked, pearled, sliced or kibbled),
except rice of heading 1006; germ of cereals, whole, rolled,
flaked or ground: rolled or flaked grains: of oats. The rate of
duty will be 1.8 cents per kilogram.
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