NY 844529
SEPTEMBER 20,1989
CLA-2-11:S:N:N1:231
Ms. Alana Henuset
B.P.Kent Flour Mills Ltd.
116 King Street
Virden, Manitoba ROM 2COM
Canada
RE: The tariff classification of oat bran from Canada.
Dear Ms. Henuset:
In your letter dated July 26,1989, you requested a tariff
classification ruling.
The sample of oat bran submitted by your office, as analyzed
by the laboratory of the U.S. Customs Service, indicated the
following: starch content: 61.8 percent by weight, ash content:
2.0 percent by weight, 10.7 percent passing through a sieve with
an aperture of 315 micrometers and 83.1 percent passing through a
sieve with an aperture of 1.25 millimeters.
The applicable subheading for oat bran with the stated
specifications will be 1104.22.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for other worked
cereal grains. The rate of duty will be 2 percent advalorem.
Goods classifiable under subheading 1104.22.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
1.8 percent advalorem 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport