CLA-2-19:OT:RR:NC:N2:228
Mr. Mike Allocca
Allocca Enterprises Inc.
356 Cameron Road
York, SC 29745
RE: The tariff classification of porridge from Vietnam
Dear Mr. Allocca:
In your letter dated November 24, 2015, you requested a tariff classification ruling on behalf of PGP International, CA.
An ingredients breakdown accompanied your inquiry. Additional information and a sample accompanied your February 9, 2016 letter. The sample was destroyed in examination. The porridge base is said to be composed of 96 percent rice flour, and 4 percent salt. It is fully cooked and converted (expanded) via extrusion, then dried into a shelf stable ready to eat instant porridge base. The end use will be the base of an instant meal replacement porridge for infants and the elderly. The product will be shipped in 45 lb. corrugated boxes with food grade poly bags.
The applicable subheading for the instant porridge base will be 1904.90.0140, Harmonized Tariff Schedule of the United States (HTSUS), 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 . . . other. The general rate of duty will be 14 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 301-575-0156, or at the Web site ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division