CLA-2-19:RR:NC:2:228 L87112
Mr. Lars-Erik A. Hjelm
Akin, Gump, Strauss, Hauer & Feld, LLP
1333 New Hampshire Avenue, N.W.
Washington, D.C. 20036-1564
RE: The tariff classification of a meal kit from India.
Dear Mr. Hjelm:
In your letters dated June 6, 2005, July 15, 2005, and August 22, 2005 on behalf of Choice Canning Co., you requested a tariff classification ruling.
Ingredients breakdowns were submitted with your June letter. Additional information concerning packaging and the manufacturing process accompanied your July letter. Preparation instructions were submitted in August. The product is a frozen meal kit put up for retail sale in a sealed bag. Item D, Asian Style Meal—Shrimp Basmati Rice, Vegetables Flavored with an Asian Garlic Soy Sauce consists of 39.60 percent basmati rice (pre-cooked), 25 percent mixed vegetables (pre-cooked), 18.70 percent sauce, and 16.70 percent shrimp. The consumer must thaw a sauce packet under running water, combine the sauce and contents of the bag (vegetables, rice, and shrimp) in a microwave safe dish or non-stick skillet and heat for 10 minutes.
The applicable subheading for Item D, Asian Style Meal—Shrimp Basmati Rice, Vegetables Flavored with an Asian Garlic Soy Sauce will be1904.90.0120, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included…other…frozen. The rate of duty will be 14 percent ad valorem.
Articles classifiable under subheading 1904.90.0120, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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