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NY 861475


Mar 25, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.40.0000; 1905.90.1060

Mr. Byron Johnson
McClary, Swift & Co., Inc.
P.O. Box 370
Blaine, WA 98230

RE: The tariff classification of rusks and pastry biscuits from Canada

Dear Mr. Johnson:

In your letter dated March 11, 1991, on behalf of Hagusa Enterprises Ltd., Vancouver, British Columbia, Canada, you requested a tariff classification ruling.

Three samples accompanied your letter, were opened, examined and disposed of. West Coast Toast (Rusk) is a sliced loaf of toasted bread, packed in an 8 ounce retail package. The stated ingredients are flour, water, sugar, vegetable oil, shortening, yeast, skim milk powder, salt, lecithin, fennel seeds, and color. The Pastry Puffs, identified as Jira and Jira and Black Pepper, are flaky, ladyfinger-like products, said to be composed of flour, water, vegetable oil, shortening, salt and color. These products, like the rusks, are put up in 8 ounce retail packages.

The applicable subheading for the West Coast Toast (Rusks) will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares... rusks, toasted bread and similar toasted products. The rate of duty will be free.

The applicable subheading for the Pastry Puffs (Jira and Jira and Black Pepper), will be 1905.90.1060, HTS, which provides for bread, pastry, cakes biscuits and other bakers' wares...other...other. The rate of duty will be free.

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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