CLA-2-19:RR:NC:2:228 H87556
Mr. Rahat Reza Chowdhury
Rae Trading
529 Ridings Place, #212
Arlington, TX 76011
RE: The tariff classification of prepared food from Malaysia
Dear Mr. Chowdhury:
In your letters dated December 10, 2001, and January 18, 2002, you requested a tariff classification ruling.
An ingredients breakdown and a copy of the packaging for one product was submitted with your first letter. Descriptions of the manufacturing process for three products accompanied your second letter. The Potato Cheese Ball is a ball-shaped product made from processed potato and stuffed with cheese (jack and cheddar). It is also available stuffed with parsley or carrots and sweet peas. The potato balls are coated with flour and frozen. Cooking involves deep-frying in oil. The onion parata and the stuffed parata are made from dough consisting of wheat flour, water, vegetable margarine, vegetable oil, and salt. Onion is incorporated into the dough to form the onion parata. Potato is processed, cooked, and inserted between layers of dough to form the stuffed parata. The products are imported frozen for retail sale, and for restaurant use.
The applicable subheading for the onion parata will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract…not elsewhere specified or included…mixes and doughs for the preparation of bakers’ wares of heading 1905…other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the potato stuffed parata will be 1901.90.9095, HTS, which provides for food preparations of flour, groats, meal, starch or malt extract…not elsewhere specified or included… other…other…other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the potato cheese ball will be 2004.10.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006…potatoes…other…other. The rate of duty will be 8 percent ad valorem.
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