CLA-2-20:S:N:N7:228 808643
Mr. Mark Davies
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207
RE: The tariff classification of snack food from Canada.
Dear Mr. Davies:
In your letter dated March 23, 1995 you requested a tariff
classification ruling on behalf of your client, Super-Puft
Popcorn Limited, Ontario, Canada.
An ingredients breakdown and samples of two products
accompanied your letter. The samples were forwarded to the
United States Customs laboratory for analysis. Popsy Crunch-
Caramel Popcorn with Peanuts and Popsy Crunch-Caramel Popcorn
with Almonds, consist of a mixture of candy-coated popcorn and
peanuts or almonds. The snack foods are packed in foil bags
containing 5.3 ozs., net weight, to be inserted into a box.
Laboratory testing found the bags to be airtight.
The applicable subheading for the "Popsy" snack food will
be 2008.92.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for fruit, nuts and other edible parts of
plants, otherwise prepared or preserved, whether or not
containing added sugar or sweetening matter...not elsewhere
specified or included...other...mixtures...in airtight
containers...other. The duty rate will be 6.8 percent ad
valorem.
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