The tariff classification of paella from Belgium.Dear Mr. Werner:
Issued May 30, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1904.90.0120
Headings: 1904
Product description
An ingredients breakdown was submitted with your letter. The product is paella consisting of 60 percent yellow rice, 7 percent pollack, 6 percent peas, 5 percent each of chicken and red peppers, 3 percent each of mushrooms, onions, and tomatoes, and two percent each of shrimps, mussels, squid, and flavoring. The paella is pre-cooked and will be imported in frozen condition. Preparation involves heating in the microwave or frying pan.
CBP rationale
The applicable subheading for the paella will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.
Full text
NY J84317 May 30, 2003 CLA-2-19:RR:NC:2:228 J84317 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Mr. Andrew Werner Western Overseas Corporation 883 Airport Park Rd. Suite D Glen Burnie, MD 21061 RE: The tariff classification of paella from Belgium. Dear Mr. Werner: In your letter dated April 22, 2003, on behalf of Best Harvest, you requested a tariff classification ruling. An ingredients breakdown was submitted with your letter. The product is paella consisting of 60 percent yellow rice, 7 percent pollack, 6 percent peas, 5 percent each of chicken and red peppers, 3 percent each of mushrooms, onions, and tomatoes, and two percent each of shrimps, mussels, squid, and flavoring. The paella is pre-cooked and will be imported in frozen condition. Preparation involves heating in the microwave or frying pan. The applicable subheading for the paella will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. 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
More rulings on the same tariff codes
The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from Taiwan
The tariff classification of Frozen Pentagon Chahan from Vietnam
The tariff classification of Frozen Couscous and Quinoa with Vegetables from France.
The tariff classification of Frozen Vegetable Fried Rice from France
The tariff classification of frozen risotto products from Germany
The tariff classification, country of origin, and marking of Organic Quinoa and Kale Blend; Article 509
The tariff classification of meal kits from Thailand
The tariff classification of a frozen ready meal from France
The tariff classification of a frozen meal from France
The tariff classification of imitation meat products from the United Kingdom
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →