CLA-2-23:S:N:N1:231

Mr. David Walser
Arthur J. Humphreys Div.
Border Brokerage Co. Inc.
P.O. Box 249
Sumas, Washington 98295

RE: The tariff classification of bakery byproducts from Canada.

Dear Mr. Walser:

In your letter dated December 28, 1989 you requested a tariff classification ruling. The product is described as bakery byproducts composed of various muffin and cake mixes. These byproducts are said to be the result of ingredient imbalance. This means the product contains too much or too little of a certain ingredient to be used as a mix. All of these bakery byproducts are sold for use in making animal feed.

The applicable subheading for the bakery byproducts will be 2309.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other preparations of a kind used in animal feeding. The rate of duty will be 3 percent ad valorem.

Goods classifiable under subheading 2309.90.9000, HTS, which have originated in the territory of Canada, will be entitled to a free 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