CLA-2-16:RR:NC:2:228 G86360
Ms. Jean Aiello
International Trade Logistics, Inc.
2525 Brunswick Avenue, Suite 200
Linden, NJ 07036
RE: The tariff classification of paella from Spain.
Dear Ms. Aiello:
In your letter dated January 15, 2001, on behalf of Iberia Foods, Moonachie, NJ 07074, you requested a tariff classification ruling.
The three samples, accompanying your letter, were examined and are being returned as requested. Ingredients breakdowns for four samples were submitted via facsimile transmission on January 26, 2001. The products are frozen, pre-cooked dinners. Paella de Pollo consists of 70 percent rice, 24 percent chicken, and 3 percent each of red pepper and green pepper. Paella Mixta contains 62 percent rice, 11 percent cuttlefish, 8 percent chicken, 5 percent each of tuna fish, string beans, and red pepper, and 4 percent peas. Paella de Verduras contains 64 percent rice, 7 percent each of beans, string beans, artichoke, and red pepper, 4 percent peas, and 2 percent each of green garlic, and cauliflower. Paella Iberica consists of 69 percent rice, 15 percent pork hock, 9 percent white beans, and 3.5 percent each of cured pork sausage, and pork double chin. The dinners are put up in sealed plastic dishes containing 375 grams, net weight, with a cardboard wrapper.
The applicable subheading for the Paella de Pollo, will be 1602.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat…of poultry of heading 0105…of chickens… prepared meals…in airtight containers. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Paella Iberica will be 1602.49.9000, HTS, which provides for other prepared or preserved meat, meat offal or blood…of swine…other, including mixtures…other…other…other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Paella Mixta will be 1605.90.0050, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved…other…products containing fish meat; prepared meals. The rate of duty will be free.
The applicable subheading for the Paella de Verduras will be 1904.90.0020 HTS, which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included…other…frozen. The rate of duty will be 14 percent.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted are not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division