The tariff classification of flavored popped corn.

N064164 June 26, 2009 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.99.90 Ms. Liliana Terry Frito Lay, Inc. 7701 Legacy Drive Plano, TX 75024 RE: The tariff classification of flavored popped corn. Dear Ms. Terry: In your letter dated June 3, 2009, you requested a tariff classification ruling. The sample submitted with your request has been examined and disposed of. The product is Smartfood brand White Cheddar Cheese Flavored Popcorn. It consists of popped corn, soybean or sunflower oil, cheddar cheese, whey, buttermilk, salt, and disodium phosphate. The popcorn is put up in metalized plastic packages containing 3 ounces, net weight. The applicable subheading for flavored popcorn will be 2008.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other, including mixtures other than those of subheading 2008.19…other…other…other. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division