CLA-2-11:S:N:N7:231 885005
Mr. Joseph Zaffran
Trans-Border Customs Services, Inc.
656 Elmwood Avenue, Suite 200
Buffalo, NY 14222
RE: The tariff classification of wheat flour from Canada.
Dear Mr. Zaffran:
In your letter dated April 12, 1993 you requested a tariff
classification ruling.
Assuming that the merchandise meets the parameters of starch
and ash
contents that are set forth in Chapter 11, Notes 2 (A) (a) and (b), HTS
(wheat must have, by weight of the dry product, a starch content exceeding 45
percent, as determined by the modified Ewers polarimetric method, and an ash
content not exceeding 2.5 percent, after deduction of any added minerals),
the applicable subheading for "Atta Flour" will be 1101.00.0010, Harmonized
Tariff Schedule of the United States (HTS), which provides for wheat or
meslin flour, hard spring wheat. The rate of duty will be 1.1 cents per
kilogram.
The applicable subheading for "No. 1 Fine Golden Temple Chappati Flour"
and "Golden Temple Chappati Flour Enriched" will be 1101.00.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for wheat or
meslin flour, durum wheat. The rate of duty will be 1.1 cents per kilogram.
Goods classifiable under subheadings 1101.00.0010, HTS, and
1101.00.0020, HTS, which have originated in the territory of Canada, will be
entitled to a 0.5 cents per kilogram rate of duty under the United States-
Canada Free-Trade Agreement 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