NY 854043

July 24, 1990

CLA-2-20:S:N:N1:228 854043

CATEGORY: Classification

TARIFF NO.: 2008.99.9090

Mr. Wayne Fatt

Sooke Soy Foods, Ltd.

4247 Dieppe Road

Victoria, B.C. V8X 2N2 Canada

RE: The tariff classification of amasake and mochi from Canada.

Dear Mr. Fatt:

In your letter dated June 27, 1990, you requested a tariff

classification ruling.

Samples and descriptive literature were submitted with a letter

dated March 13, 1990. Amasake is a liquid prepared by cooking and

fermenting white or brown rice. Plain amasake consists of water,

rice, and koji (cultured rice). Amasake, put up in plastic bottles

containing 460 milliliters, may be used directly from the container as

a sweetener or topping, or diluted to make a beverage. Mochi is a

food product prepared by steaming, grinding, molding and chilling

sweet brown rice. The blocks thus formed are cut into 275 gram pieces

and vacuum packed. Mochi, when removed from its wrapper, cut into

pieces and baked or broiled, puffs up to several times its size.

The applicable subheading for the plain amasake and plain mochi

will be 2008.99.9090, Harmonized Tariff Schedule of the United States

(HTS), which provides for other edible parts of plants, otherwise

prepared or preserved... other... other. The rate of duty will be 7

percent ad valorem.

Goods classifiable under subheading 2008.99.9090, HTS, which have

originated in the territory of Canada, will be entitled to a 7 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