CLA-2-10:S:N:N7:231 887834
Ms. Sandra L. Marshanke
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198
RE: The tariff classification of rice food products from Canada.
Dear Ms. Marshanke:
In your letter dated June 25, 1993, on behalf of Associated
Brands, Toronto, Ontario, Canada, you requested a tariff
classification ruling.
The subject merchandise, Delta Special Recipe, is described as a rice
food product prepared by combining rice and added flavorings of beef,
chicken or vegetables. The flavorings are in a pouch inclosed within the box
of rice. The enclosed samples were as follows:
A. "Beef Flavored Rice"-ingredients: long grain white rice with
a flavor pouch consisting of corn syrup solids, salt, monosodium
glutamate, dehydrated vegetables (carrots, garlic and onion),
hydrogenated vegetable oil, caramel, disodium inosinate, disodium
guanylate, natural flavor, citric acid, silicon dioxide and spice.
B. "Long Grain & Wild Rice"-ingredients: long grain white rice and
wild rice with a flavor pouch consisting of corn flour, hydrolyzed
vegetable protein, sugar, salt, dehydrated vegetables (parsley,
garlic, onion, red bell pepper), monosodium glutamate, caramel,
spices, vegetable oil shortening, (hydrogenated vegetable oil,
soy and/or canola), less than 2% silicon dioxide used as an anti-
caking agent, tumeric and natural flavor.
C. "Chicken Flavored Rice"-ingredients: long grain white rice with a
flavor pouch consisting of salt, dried whey, dextrose, spice,
monosodium glutamate, hydrolyzed vegetable protein, hydrolyzed
vegetable oil, glucose solids, dehydrated red and green
bell peppers, tumeric, silicon dioxide, oleoresin tumeric, spice
extractives and oleoresin paprika.
D. "Chinese Fried Rice"-ingredients: long grain white rice with a
flavor pouch consisting of sugar, corn flour, salt, hydrolyzed
vegetable protein, dextrose, dehydrated vegetables (onion,
parsley, garlic, carrots, red bell peppers) fermented soy sauce
powder, monosodium glutamate, caramel, spices, vegetable oil
(canola oil, BHA, BHT, citric acid), less then 2% silicon dioxide
used as an anti-caking agent, tumeric and artificial flavor.
The applicable subheading for the rice food product will be
1006.30.1020, Harmonized Tariff Schedule of the United States (HTS), which
provides for rice: semi-milled or wholly milled rice, whether or not polished
or glazed: parboiled. The rate of duty will be 17.5 percent ad valorem.
Goods classifiable under subheading 1006.30.1020, HTS, which have
originated in the territory of Canada, will be entitled to a 8.7 percent rate
of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Additional requirements may be imposed on this product by the Food and
Drug Administration. You may contact the FDA at:
Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
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