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NY 862759

MAY 03 1991



TARIFF NO.: 1704.90.2005

Mr. D.K. Hall
D & L Confectionery Distributors Ltd.
4007 Dovercrest Drive S.E.
Calgary, Alberta, Canada, T2B 1X6

RE: The tariff classification of a yogurt bar from Canada.

Dear Mr. Hall:

In your letter dated April 22, 1991 you requested a tariff classification ruling.

Samples were submitted with your initial request dated March 22, 1991. The subject merchandise is stated to contain yogurt, peanuts, raisins, and sunflower seeds. The yogurt portion of the product contains sugar, partially hydrogenated palm oil, non-fat milk powder, non-fat yogurt powder (skim milk powder, bacterial culture, sodium citrate), and small quantities of various other ingredients. The sugar is 21 percent by weight of the product.

The applicable subheading for the yogurt bar will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other: confections or sweetmeats ready for consumption...other: put up for retail sale. The duty rate will be 7 percent ad valorem.

Goods classifiable under subheading 1704.90.2005, HTS, which have originated in the territory of Canada, will be entitled to a 4.9 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.

Jean F. Maguire
Area Director

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