CLA-2 CO:R:C:F 950891 LPF
Ms. Mary L. Ornstead
Yamaco Restaurant Products, Inc.
180 Nickerson Street, Suite 105
Seattle, WA 98109
RE: Kamameshi food products in 1006.30.10, HTSUSA; Rice, semi-
milled or wholly milled, Parboiled; Set under GRI 3(b)
Dear Ms. Ornstead:
This is in response to your letters of October 31, 1991 and
January 28, 1992 submitted on behalf of Yamaco Restaurant
Products, Inc., regarding the proper classification, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), of Unagi, Matsutake and Gomoku Kamameshi food products.
You submitted samples with your request for a binding ruling.
FACTS:
The Kamameshi, imported from Japan, consists of three
varieties. It is described as a savory rice meal and includes a
retail package containing a rice packet, soup packet and either
an eel, mushroom or bamboo shoot packet. The rice undergoes a
partial pre-cooking process where it is washed, simmered for
approximately two hours, microwave heated and vacuum dried. The
product is prepared by mixing together, and then cooking, the
three packets enclosed in each package.
The Unagi Kamameshi includes: water, rice, eel, soysauce
(water, soybeans, wheat and salt), soup stock (chicken and
bonito), bamboo shoots, shiitake mushroom, seasoning (rice wine)
and monosodium glutamate.
The Matsutake Kamameshi includes: water, rice, matsutake
mushroom, soysauce (water, soybeans, wheat and salt), soup stock
(chicken and bonito), bamboo shoots, shiitake mushroom, seasoning
(rice wine) and monosodium glutamate.
-2-
The Gomoku Kamameshi includes: water, rice, bamboo shoots,
soysauce (water, soybeans, wheat and salt), soup stock (chicken
and bonito), shiitake mushroom, carrots, burdock, fried tofu
(soybeans, water, soybean oil, calcium chloride), seasoning (rice
wine) and monosodium glutamate.
ISSUE:
Whether the Kamameshi food products are classifiable in
heading 1006 as rice; in heading 2104 as a soup, broth or
preparation therefor; or elsewhere, depending on the individual
variety of the product.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the good cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
The Kamameshi food products consist, in part, of two items
common to each variety, which are classifiable as follows: the
rice in heading 1006 and the soup in heading 2104. In addition,
depending on the individual variety of the product, that is, eel,
mushroom or bamboo shoot, this third item may also be classified
accordingly. Since separate HTSUSA headings provide for each of
these items, the product is classified by applying GRI 3(a) which
explains, in pertinent part, that products which are classifiable
under two or more headings are classified under the heading which
provides the most specific description of the product. However,
all such headings are regarded as equally specific when each
refers to only part of the items in a set put up for retail sale.
In accordance with EN X to GRI 3(b), the product is a set
since: (a) at least two of the items are classifiable in
different headings; (b) the product consists of items put up
together to meet a particular need, specifically, to provide a
food product, or savory rice meal, for human consumption; and (c)
the set, in its retail package with various food packets, is
ready for direct sale without repacking.
-3-
Since the Kamameshi is, therefore, a set, and the headings
under which the items could be classified refer to only part of
the items in the set, we turn to GRI 3(b) to classify the
product. This provides that the set is classified by the item
which gives the set its essential character. "Essential
character" is the attribute which strongly marks or serves to
distinguish what an article, or set, is. EN VIII to GRI 3(b)
explains that essential character may be determined by the nature
of the material or component, its bulk, quantity, weight or
value, or by the role of a constituent material in relation to
the use of the product.
In this case, the rice imparts the essential character.
Although it does not appear that any single item clearly provides
the weight and bulk of the product, the rice does distinguish the
product as a "savory rice meal." Furthermore, the use of the
other items serve to enhance the rice by providing various ways
to prepare the rice.
Accordingly, heading 1006 provides for rice. The EN's to
1006 indicate that the heading covers:
...Parboiled rice, which, while still in the husk and
before being subjected to other processes (e.g.,
husking, milling, polishing), has been soaked in hot
water or steamed and then dried. At certain stages of
the parboiling process, the rice may have been treated
under pressure or exposed to a complete or partial
vacuum.
The grain structure of parboiled rice is only modified
to a minor extent by the process it has undergone.
Such rice, after milling, polishing, etc., takes from
20 to 35 minutes to cook fully.
From the information and samples provided, the rice appears
to be milled. Moreover, as is indicative of parboiled rice, the
subject rice undergoes the minor preparation described above and
takes from about 20 to 25 minutes to cook. Thus, the rice, and
consequently the Kamameshi products, are classifiable in
1006.30.10.
-4-
HOLDING:
The Unagi, Matsutake and Gomoku Kamameshi food products are
classifiable in subheading 1006.30.10, HTSUSA, as "Rice: Semi-
milled or wholly milled rice, whether or not polished or glazed:
Parboiled." The general column one rate of duty is 17.5 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division