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NY 870668


February 6, 1992

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.9095

Mr. Gregory T. Parker
Food Roll Sales (Niagara) Ltd.
8464 Earl Thomas Avenue
Niagara Falls, Ontario Canada L2E 6X8

RE: The tariff classification of egg rolls from Canada

Dear Mr. Parker:

In your letter dated January 17, 1992, you requested a tariff classification ruling.

The product is identified as "egg rolls," cylinder-shaped food products consisting of a flour-based dough wrapped around a filling composed of mixed, spiced vegetables. The egg rolls, each weighing approximately 2.65 ounces, are fried, quick frozen, and packed for restaurant use in cartons holding 216 units.

The applicable subheading for the frozen egg rolls will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...other. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1901.90.9095, HTS, which have originated in the territory of Canada, will be entitled to a 6 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).

Sincerely,

Jean F. Maguire
Area Director

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