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NY 857616


Nov 9, 1990

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.10.0000

Mr. Jeffrey W. Holt
F.W. Myers & Co., Inc.
Edison Plaza
660 Plaza Drive, Suite 2020
Detroit, MI 48226

RE: The tariff classification of a breakfast cereal from Canada

Dear Mr. Holt:

In your letter dated October 26, 1990, on behalf of Weetabix of Canada, you requested a tariff classification ruling.

The product is a ready to eat breakfast food called "Apple- Cinnamon Cereal Hoops," in the form of crisp, hoop-shaped pieces, approximately 5/8-inch in diameter. The ingredients are said to be corn flour, hard wheat flour, wheat gluten, rice bran, sugar, oat flour, salt and flavoring. The ingredients are mixed and fed into a cooker- extruder, forced through a die, where the drop in pressure causes the material to swell, cut into hoop shape, and roasted in an oven to the desired crispness. The product will be imported in bulk and repacked into individual serving-sized containers.

The applicable subheading for the Apple-Cinnamon Cereal Hoops 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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