CLA-2-21:S:N:N1:228
Mr. Steve DeCastro
All-Ways Forwarding International, Inc.
Hemisphere Center
U.S. Route 1-9 South
Newark, NJ 07114
RE: The tariff classification of congee from Taiwan
Dear Mr. DeCastro:
In your letter dated May 8, 1992, on behalf of Tai Wing
Hong Importer, Inc., you requested a tariff classification
ruling.
A sample accompanied your letter, was opened, examined, and
disposed of. The product, "Mixed Congee in Syrup," is a ready to
eat food in the form of a thick liquid containing a large
quantity of nuts, grains, fruits, and vegetables. The stated
ingredients are wheat flake, glutinous rice, mung beans, peanuts,
red beans, millet, peas, longans, sugar, and water. The product
is packed in a pull-top metal can with a plastic lid, in which
is stored a collapsible plastic spoon.
The applicable subheading for the congee will be
2104.10.0060, HTS, Harmonized Tariff Schedule of the United
States (HTS), which provides for soups and
broths...other...other. The rate of duty will be 7 percent ad
valorem.
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