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NY 844530




SEPTEMBER 20, 1989

CLA-2-11:S:N:N1:231

CATEGORY: CLASSIFICATION

TARIFF NO.: 1104.22.00

Mr. W.R. Purcell
W.R. Filbin & Co., Inc.
2436 Bagley Avenue
Detroit, Michigan 48216-1885

RE: The tariff classification of steam crimped oats from Canada.

Dear Mr. Purcell:

In your letter dated August 4,1989 on behalf of Huron Commodities, Inc. of Canada you requested a tariff classification ruling.

The product, steam crimped oats, are said to be whole oats that are heated with steam for fifteen minutes at 200 degrees fahrenheit, put through a crimper to crack the hull and then cooled to room temperture. The sample submitted by your office, as analysed by the laboratory of the U.S. Customs Service, indicted a starch content of 51.1 percent by weight and an ash content of 2.3 percent by weight.

The applicable subheading for the steam crimped oats with the stated specifications will be 1104.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other worked cereal grains. The rate of duty will be 2 percent advalorem.

Goods classifiable under subheading 1104.22.0000, HTS, which have originated in the territory of Canada, will be entitled to a 1.8 percent 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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