CLA-2-19:OT:RR:NC:N5:228
Emma Le
Trangs Group USA
7108 Katella Ave, No. 404 Garden Grove, CA 92841
RE: The tariff classification of stuffed food preparations from Vietnam
Dear Ms. Le:
In your letter dated November 6, 2024, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart, product specification sheet and a sample of the product accompanied your inquiry. The sample was examined and discarded.
The subject merchandise, “Shrimp Noodle Rolls,” are described as shrimp and mixed vegetables wrapped in dim sum style noodles. The shrimp noodle rolls are rectangular in shape, measure approximately 6.5 cm. in length, 4.5 cm. in width and 3 cm. in thickness, with the noodle roll having a white-translucent color, allowing the filling to be seen through.
The shrimp noodle roll or dough jacket that encloses the filling is said to contain water, 18 percent shrimp, potato starch, wheat flour, rice flour, black pepper, carrot, coriander, corn starch, garlic, ginger, onion, salt, shallot, soybean oil, soy sauce, spring onion, sugar yam bean and tapioca starch. The filling is said to be composed of cooked shrimp, mixed vegetables and spices while the noodle roll is said to be comprised of flours and starches.
The product is said to be prepared by shaping the noodle roll by hand, cutting the “vegetables,” mixing with the flavoring ingredients, which is followed by stir-fry filling via a boiler cooking pot electricity jacketed kettle. Separately, the shrimp is cooked, and the filling components are added into the noodle roll. Next, the product is steamed, frozen, and packaged 8-pieces per bag in 280-gram boxes. The consumer is directed to place the noodle rolls in a skillet with oil over medium heat and cook for approximately five minutes until the rolls turn golden brown. The product is intended to be served with the consumers favorite soy or dipping sauce.
The applicable subheading for the product, “Shrimp Noodle Rolls,” will be 1902.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…stuffed pasta, whether or not cooked or otherwise prepared…other…frozen.” The general rate of duty will be 6.4 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 U.S. Customs and Border Protection (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).
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division