CLA-2-19:S:N:N7:228
Mr. John S. Rode
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: The tariff classification of prepared breakfast cereals from
Canada
Dear Mr. Rode:
In your letter dated August 26, 1993, on behalf of General
Foods USA, White Plains, NY, you requested a tariff classification
ruling.
Two samples were submitted with your letter, examined and disposed of.
"Bran Flakes" are flat, crisp, irregular-shaped brown flakes, made from
whole wheat, wheat bran, sugar, salt, corn syrup, malted barley flour,
reduced iron and zinc. The product is prepared by mixing and pressure
cooking all ingredients, rolling the cooked mass into flake form, and oven
roasting these flakes until crisp. "Shreddies" are crisp, brown, 3/4-inch
square objects with a grid-like surface pattern, made from whole wheat,
glucose-fructose, liquid sugar, salt, barley and corn malt syrup, and
vitamins. Shreddies are made by combining all ingredients, pressure
cooking, shredding and forming into a "webbed biscuit," and oven-roasting
until crisp. The Bran Flakes will be imported in 300-500 pound bulk toes,
subsequently combined with other ingredients, and packed for retail sale as
a breakfast food. Shreddies will be imported in retail containers, the
food product packed in a sealed plastic bag in a cardboard box.
The applicable subheading for the Bran Flakes and the Shreddies
breakfast cereal products will be 1904.10.0040, Harmonized Tariff Schedule
of the United States (HTS), which provides for prepared foods obtained by
the swelling or roasting of cereals or cereal products...containing cane
and/or beet sugar. The duty rate will be 2.5 percent ad valorem.
Your request for a ruling on whether these products are eligible for
the preferential duty rates under the United States-Canada Free Trade
Agreement (FTA) is being referred to the Office of Regulations and Rulings,
U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W.,
Washington, D.C., 20229. A ruling will be issued to you from that office.
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