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NY 852460

JUNE 1,1990



TARIFF NO.: 1005.90.4040

Mr. Donald P. Neubauer
John V. Carr & Son Inc.
P.O. Box 268
Buffalo, New York 14201

RE: The tariff classification of popping corn from Canada.

Dear Mr. Neubauer:

In your letter dated May 2, 1990, on behalf of Cornelius Fine Foods, Inc., Ontario, Canada, you requested a tariff classification ruling.

The product in question, "Cornelius Cob", is described as microwaveable popping corn cobs. The corns are harvested and dried, packaged in groups of four on a paper tray along with four paper popping bags.

The applicable subheading for the popping corn will be 1005.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for popcorn. The rate of duty will be 0.98 cents per kilo.

Goods classifiable under subheading 1005.90.4040, HTS, which have originated in the territory of Canada, will be entitled to a rate of duty of 0.7 cents per kilo 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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