The tariff classification of paella from Spain

N013050 June 27, 2007 CLA-2-19:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Mr. Xavier Pijoan Gedesco, S.A. Pol. Ind. La Ferreria Av. La Ferreria 59 Montcada i Reixac, Barcelona 08110 Spain RE: The tariff classification of paella from Spain Dear Mr. Pijoan: In your letter dated June 19, 2007, on behalf of HEB, San Antonio, TX, you requested a tariff classification ruling. Deep Frozen Precooked Paella is a prepared frozen food product said to be composed of 49 percent rice, 7.3 percent prawns, 3.7 percent squid, 3.6 percent mussels, and unstated quantities of water, peas, onion, tomato, olive oil, pepper, flavor, salt, vegetable stock, sugar, and spices. The paella product is packaged for retail sale in a box containing 1.4 pounds. The applicable subheading for the Deep Frozen Precooked Paella will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains…, pre-cooked or otherwise prepared, not elsewhere specified or included…other…frozen. The duty rate will be 14 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 World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on the seafood tapas and vegetable tapas. Your request for a classification ruling should include following additional information: For both products, provide a sample of the actual retail packaging, or clear pictures thereof. For both products, describe and/or provide illustrative literature regarding how they are served. Are the contents of the three packages in each box served together, separately, etc.? For the seafood tapas, identify the type of fish used in the surimi bites, and its percentage, by weight, in the finished bites. For the vegetable tapas, provide complete ingredients breakdowns, by weight, for the Spanish omelette, cauliflower product, and mushroom product. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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