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NY 888352




July 26, 1993

CLA-2-19:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.10.0080

Ms. Sandra L. Marshanke
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of puffed cereals from Canada

Dear Ms. Marshanke:

In your letter dated July 14, 1993, on behalf of Associated Brands, Toronto, Ontario, Canada, you requested a tariff classification ruling.

Four samples were submitted with your letter. Each product was examined and disposed of. Samples identified as Co-Op brand Wheat Puffs and Co-Op brand Rice Puffs consist of expanded whole grains of wheat or rice, packed in polyethylene bags containing 175 and 250 grams, respectively. Samples identified as Prairie Maid brand Start Right Toasted Rice Cereal and Prairie Maid brand Whole Wheat Krisps Toasted Puffed Wheat Cereal consist of the same, expanded cereal grains, put up in paper bags containing 250 and 225 grams, respectively. The puffed rice products are composed of 100 percent rice; the puffed wheat is 99.7 percent wheat and .3 percent salt.

The applicable subheading for these four products will be 1904.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products...other. The duty rate will be 2.5 percent ad valorem.

Goods classifiable under subheading 1904.10.0080, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 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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