CLA-2-19:OT:RR:NC:N5:232
Ms. Hazel Ing
Flegenheimer International Inc.
227 W. Grand Ave
El Segundo, CA 90245
RE: The tariff classification of Frozen Pentagon Chahan from Vietnam
Dear Ms. Ing:
In your letter dated October 23, 2023, you requested a tariff classification ruling on behalf of your client, Lawrence Wholesale LLC (Vernon, CA). An ingredients breakdown, description of manufacturing process, and photographs were submitted with your letter.
The subject merchandise is a fried rice dish known as Frozen Pentagon Chahan. The product consists of rice (70 percent), shrimp [Penaeus Vannamei] (7 percent), carrots (6 percent), shallots (4 percent), squid (3 percent), soy oil (3 percent), onions (2.5 percent), scallions (2.5 percent), and spices (2 percent),
The applicable subheading for the Frozen Pentagon Chahan will be 1904.90.0120, 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: Frozen.” The 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 https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 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). 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division