CLA-2-11:S:N:N1:231
Mr. W.R. Purcell
W.R. Filbin & Co., Inc.
2436 Bagley Avenue
Detroit, Michigan 48216-1885
RE: The tariff classification of steam crimped oats from Canada.
Dear Mr. Purcell:
In your letter dated August 4,1989 on behalf of Huron
Commodities, Inc. of Canada you requested a tariff classification
ruling.
The product, steam crimped oats, are said to be whole oats
that are heated with steam for fifteen minutes at 200 degrees
fahrenheit, put through a crimper to crack the hull and then
cooled to room temperture. The sample submitted by your office,
as analysed by the laboratory of the U.S. Customs Service,
indicted a starch content of 51.1 percent by weight and an ash
content of 2.3 percent by weight.
The applicable subheading for the steam crimped oats 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 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