CLA-2-11:S:N:N7:231 895072
Ms. Lily R. Gulrajani
First Canadian International
2475 Paton
Ville St. Laurent
Quebec H4M 1C9, Canada
RE: The tariff classification of kibbled, rolled, flaked purple wheat and its flour (Triticum Aestivum L) from New Zealand.
Dear Ms. Gulrajani:
In your letter dated February 16, 1994, on behalf of Champion Flourmills, Auckland, New Zealand, you requested a tariff classification ruling.
The product in question, kibbled, rolled, flaked purple wheat and its flour, is described as a special variety of colored wheat with an intense dark purple color and high gluten content.
The applicable subheading for the purple wheat flour will be 1101.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for wheat or meslin flour other. The rate of duty will be 1.1 cent per kilogram.
The applicable subheading for the rolled or flaked purple wheat will be 1104.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground: rolled or flaked grains: of other cereals. The rate of duty will be 1 cent per kilogram.
The applicable subheading for the kibbled purple wheat will be 1104.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground: other worked grains (for example, hulled, pearled, sliced or kibbled): of other cereals. The rate of duty will be 5.9 percent ad valorem.
Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:
Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
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