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NY H83710

July 16, 2001

CLA-2-10:RR:NC:2:231 H83710


TARIFF NO.: 1005.90.4040

Ms. Andrea Miller
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of microwave buttered popcorn from Mexico.

Dear Ms. Miller:

In your letter, dated July 9, 2001, you requested a classification ruling.

The merchandise is comprised of “Act II” brand microwave buttered popcorn. The popcorn is available in three flavors – “butter,” “extra butter,” and “natural.” “Butter” popcorn contains popcorn (maize), partially hydrogenated vegetable oil, salt, natural flavoring, and achiote (coloring). “Extra butter” popcorn contains popcorn (maize), partially hydrogenated vegetable oil, salt, natural and artificial flavoring, and achiote. “Natural” popcorn contains popcorn (maize), partially hydrogenated soybean oil, and salt. All flavoring and seasoning are contained in each package. The packages are designed to be heated in the microwave. Each package is 99 grams and will be sold in boxes of 28 packages.

The applicable subheading for microwave buttered popcorn will be 1005.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for corn (maize), other, other, popcorn. The general rate of duty will be 0.25 cents per kilogram.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 212-637-7064.


Robert B. Swierupski

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