NY 862759: The tariff classification of a yogurt bar from Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 862759
                                  MAY 03 1991



CLA-2-17:S:N:N1:232-862759  

CATEGORY:  Classification

TARIFF NO.: 1704.90.2005  

Mr. D.K. Hall
D & L Confectionery Distributors Ltd.
4007 Dovercrest Drive S.E.
Calgary, Alberta, Canada, T2B 1X6 

RE:  The tariff classification of a yogurt bar from Canada.

Dear Mr. Hall:

     In your letter dated April 22, 1991 you requested a tariff
classification ruling.  

     Samples were submitted with your initial request dated March
22, 1991.  The subject merchandise is stated to contain yogurt,
peanuts, raisins, and sunflower seeds.  The yogurt portion of the
product contains sugar, partially hydrogenated palm oil, non-fat
milk powder, non-fat yogurt powder (skim milk powder, bacterial
culture, sodium citrate), and small quantities of various other
ingredients.  The sugar is 21 percent by weight of the product.  
 

     The applicable subheading for the yogurt bar will be
1704.90.2005, Harmonized Tariff Schedule of the United States
(HTS), which provides for  sugar confectionery (including white
chocolate), not containing cocoa...other:  confections or
sweetmeats ready for consumption...other:  put up for retail
sale.  The duty rate will be 7 percent ad valorem.          

     Goods classifiable under subheading 1704.90.2005, HTS, which
have originated in the territory of Canada, will be entitled to a
4.9 percent ad valorem 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