CLA-2-19:S:N:N7:228
Mr. Mark Barras
Kraft General Foods Canada, Inc.
C.P./P.O. Box 4000
St. Laurent, Quebec H4L 5J7 Canada
RE: The tariff classification of a breakfast food product from
Canada
Dear Mr. Barras:
In your letter dated September 17, 1993 you requested a
tariff classification ruling.
A sample accompanied your letter, was examined and disposed of. The
product is a ready-to-eat breakfast cereal product made from whole wheat.
The production process consists of cooking the wheat, forming the cooked
matter into strands, forming these strands into a rectangular biscuit
shape, roasting the biscuits, and packing in sealed paper pouches in a
cardboard box. With the exception of vitamin fortification, no other
ingredients are used.
The applicable subheading for the breakfast cereal product 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).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport