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NY 889858

September 10, 1993



TARIFF NO.: 1904.10.0040

Mr. John S. Rode
Rode & Qualey
295 Madison Avenue
New York, NY 10017

RE: The tariff classification of prepared breakfast cereals from Canada

Dear Mr. Rode:

In your letter dated August 26, 1993, on behalf of General Foods USA, White Plains, NY, you requested a tariff classification ruling.

Two samples were submitted with your letter, examined and disposed of. "Bran Flakes" are flat, crisp, irregular-shaped brown flakes, made from whole wheat, wheat bran, sugar, salt, corn syrup, malted barley flour, reduced iron and zinc. The product is prepared by mixing and pressure cooking all ingredients, rolling the cooked mass into flake form, and oven roasting these flakes until crisp. "Shreddies" are crisp, brown, 3/4-inch square objects with a grid-like surface pattern, made from whole wheat, glucose-fructose, liquid sugar, salt, barley and corn malt syrup, and vitamins. Shreddies are made by combining all ingredients, pressure cooking, shredding and forming into a "webbed biscuit," and oven-roasting until crisp. The Bran Flakes will be imported in 300-500 pound bulk toes, subsequently combined with other ingredients, and packed for retail sale as a breakfast food. Shreddies will be imported in retail containers, the food product packed in a sealed plastic bag in a cardboard box.

The applicable subheading for the Bran Flakes and the Shreddies breakfast cereal products will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products...containing cane and/or beet sugar. The duty rate will be 2.5 percent ad valorem.

Your request for a ruling on whether these products are eligible for the preferential duty rates under the United States-Canada Free Trade Agreement (FTA) is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C., 20229. A ruling will be issued to you from that office.

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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