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NY 852098


MAY 18, 1990

CLA-2-19:S:N:N1:228 852098

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.10.0000

Mr. David M. Blake
C.J. Tower Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of yogurt toppings from Canada.

Dear Mr. Blake:

In your letters dated March 15, 1990, November 16, 1989, and July 12, 1989, on behalf of Astro Dairy Products Ltd., Ontario, Canada, you requested a tariff classification ruling.

Four samples, ingredients breakdowns, and a description of the manufacturing process were submitted with an April 23, 1990, letter from the products' manufacturer. All are crisp, cereal- based products in sealed plastic containers. After importation the products will be affixed to the top of a yogurt container, for the consumer to add to the yogurt when eaten.

Chocolate Coconut Crunch is composed of wheat flour, sugar, vegetable shortening, butter, water, cocoa (5 percent), coconut, mono and diglycerides, lecithin, sodium bicarbonate, salt, color, and flavor. Oatbran and Raisins contains oatbran, brown sugar, wheat flakes, honey, vegetable shortening, raisins, milk solids, and sodium bicarbonate. Honey Almond Granola is made from rolled oats, wheat flakes, honey, fructose/glucose, soya oil, whey powder, brown sugar, vegetable oil, almonds, coconut, molasses, lecithin and flavor. Raisin and Date Granola consists of rolled oats, raisins, wheat flakes, honey, fructose/glucose, soya oil, whey powder, brown sugar, vegetable oil, coconut, molasses, lecithin, and flavor. The toppings are prepared by combining ingredients, baking, cooling, grinding and sifting to size, and packaging.

The applicable subheading for the yogurt toppings will be 1904.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products. The duty rate will be 2.5 percent ad valorem.
Goods classifiable under subheading 1904.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 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

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