CLA-2-19:S:N:N7:228
Ms. Sandra L. Marshanke
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of puffed cereals from Canada
Dear Ms. Marshanke:
In your letter dated July 14, 1993, on behalf of Associated
Brands, Toronto, Ontario, Canada, you requested a tariff
classification ruling.
Four samples were submitted with your letter. Each product
was examined and disposed of. Samples identified as Co-Op brand
Wheat Puffs and Co-Op brand Rice Puffs consist of expanded whole
grains of wheat or rice, packed in polyethylene bags containing 175
and 250 grams, respectively. Samples identified as Prairie Maid
brand Start Right Toasted Rice Cereal and Prairie Maid brand Whole
Wheat Krisps Toasted Puffed Wheat
Cereal consist of the same, expanded cereal grains, put up in paper bags
containing 250 and 225 grams, respectively. The puffed rice products are
composed of 100 percent rice; the puffed wheat is 99.7 percent wheat and .3
percent salt.
The applicable subheading for these four products will be
1904.10.0080, Harmonized Tariff Schedule of the United States (HTS), which
provides for prepared foods obtained by the swelling or roasting of cereals
or cereal products...other. The duty rate will be 2.5 percent ad valorem.
Goods classifiable under subheading 1904.10.0080, HTS, which have
originated in the territory of Canada, will be entitled to a 1.2 percent ad
valorem 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