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NY 890448

October 7, 1993



TARIFF NO.: 1904.10.0080

Mr. Mark Barras
Kraft General Foods Canada, Inc.
C.P./P.O. Box 4000
St. Laurent, Quebec H4L 5J7 Canada

RE: The tariff classification of a breakfast food product from Canada

Dear Mr. Barras:

In your letter dated September 17, 1993 you requested a tariff classification ruling.

A sample accompanied your letter, was examined and disposed of. The product is a ready-to-eat breakfast cereal product made from whole wheat. The production process consists of cooking the wheat, forming the cooked matter into strands, forming these strands into a rectangular biscuit shape, roasting the biscuits, and packing in sealed paper pouches in a cardboard box. With the exception of vitamin fortification, no other ingredients are used.

The applicable subheading for the breakfast cereal product 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).


Jean F. Maguire
Area Director

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