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NY 859976

Feb 26, 1991



TARIFF NO.: 1904.10.0000; 2008.92.9090

Mr. Joseph P. Molisani
Trans American Customhouse Brokers, Inc.
Suite 312
Peace Bridge Plaza
Buffalo, NY 14213

RE: The tariff classification of breakfast cereals from Canada

Dear Mr. Molisani:

In your letter dated January 15, 1991, on behalf of Intersave USA, West Seneca, NY, you requested a tariff classification ruling.

Descriptive literature and samples of three products were submitted. One product was sent to the U.S. Customs laboratory for analysis. The remaining two were examined and disposed of. President's Choice Corn Flakes is made by mixing ground corn, sugar, malt flavor, salt, and vitamins and minerals, cooking the mixture under pressure in a cooker-extruder, rolling the extruded material into flakes, and roasting these flakes in an oven. The finished product is packed in a sealed plastic bag in a cardboard box, containing 18 ounces, net weight. President's Choice Crispy Rice is prepared from a mixture of rice cereal granules, sugar, malt extract, and vitamins and minerals, cooked in a pressure cooker, dried and roasted. The finished product is packed in a sealed plastic bag, in a cardboard carton containing 13 ounces, net weight. President's Choice Muesli is a blend of oat flakes, wheat flakes, raisins, currants, apricots, nuts, seeds, coconut, bananas, and wheat bran. This product is packed in a sealed plastic bag, in a cardboard box containing 14 ounces, net weight.

The applicable subheading for the corn flakes and crispy rice will be 1904.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the muesli will be 2008.92.9090, HTS, which provides for fruit, nuts, and other edible parts of plants... other...mixtures...other...other. The rate of duty will be 17.5 percent ad valorem.

Goods classifiable under subheadings 1904.10.0000 and 2008.92.9090, HTS, which have originated in the territory of Canada, will be entitled to a 1.7 and 12.2 percent ad valorem rate of duty, respectively, 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.


Jean F.Maguire
Area Director

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