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NY 876136

July 13, 1992

CLA-2-17:S:N:N1:232-876136

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4000

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of an apple cobbler mix from Canada.

Dear Mr. Bien:

In your letter dated July 2, 1992 you requested a tariff classification ruling.

A sample was included with your request. The sample was examined and disposed of. The subject merchandise is stated to contain 92.6706 percent granulated sugar, 7.1507 percent bread flour and 0.1787 percent ground cinnamon. The product will be used in the manufacture of apple cobbler desserts included in frozen dinners. After importation, the instant merchandise is mixed with apples, covered with a crust and frozen. The product will be imported in 2,000 pound bulk bags and 100 pound paper bags.

The applicable subheading for the apple cobbler mix will be 1701.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically sucrose, in solid form...containing added flavoring matter whether or not containing added coloring. The duty rate will be 6 percent ad valorem. Additionally, this product is subject to the absolute quota quantity restrictions provided for in subheading 9904.50.40, HTS.

Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 3.6 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).

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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