The tariff classification of cooked rice from Korea

NY K81583 December 9, 2003 CLA-2-19:RR:NC:2:228 K81583 CATEGORY: Classification TARIFF NO.: 1904.90.0140 Mr. Mike Choi MKC Customs Brokers International, Inc. P.O. Box 91042 Los Angeles, CA 90009-1042 RE: The tariff classification of cooked rice from Korea Dear Mr. Choi: In your letter dated November 8, 2003, on behalf of CJ Foods, Inc., Commerce, CA, you requested a tariff classification ruling. Your letter was received by this office on December 4, 2003. A sample, submitted with your letter, was examined and disposed of. The product consists of pre-cooked white rice packed for retail sale in a sealed plastic tub containing 7.4 ounces, net weight. The rice product is ready to eat in its imported condition, or may be heated in a microwave oven. The applicable subheading for the cooked rice will be 1904.90.0140, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals (other than corn (maize)) in grain form…pre-cooked or otherwise prepared, not elsewhere specified or included…other…other. The rate of duty will be 14 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