CLA-2-19:RR:NC:2:228 L87961
Ms. Carol Glaser
Riviana Foods Inc.
P.O. Box 2636
Houston, TX 77252
RE: The tariff classification of rice pudding from Spain.
Dear Ms. Glaser:
In your letter dated September 29, 2005, you requested a tariff classification ruling.
Samples, production flow charts, and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Success Rice brand, vanilla and chocolate flavored rice pudding, consists of long grain rice, milk, sugar, and either vanilla extract, or cocoa powder, depending upon flavor. It is put up for retail sale in sealed plastic cups containing 4.4 ounces. Two cups are packed together in a cardboard sleeve, eight sleeves per case. The rice puddings are precooked and ready to eat. Examination of the samples found both had thick, creamy consistencies, firm enough to hold a plastic spoon in a vertical position, and, when scooped out of the container, retained their shape on the utensil.
The applicable subheading for the vanilla and chocolate flavored rice pudding will be 1901.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included…other…puddings ready for immediate consumption without further preparation. The rate of duty will be free.
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