The tariff classification of various frozen meals from Canada. Correction to Ruling Number N104806

N138675 December 17, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1902.20.0040; 1902.30.0040; 1904.90.1020; 2106.90.9995 Mr. Steve Homokay Livingston International Trade Services, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of various frozen meals from Canada. Correction to Ruling Number N104806 Dear Mr. Homokay: This replaces Ruling Number N104806, dated May 18, 2010, which contained a typographical error. The ruling provided the incorrect product number for the Veggie Shepherd’s Pie product. A complete corrected ruling follows. In your letters dated April 29, 2010, and May 6, 2010, you requested a tariff classification ruling. Five samples were submitted following your second letter and were received by this office on May 14, 2010. The samples were examined and disposed of. The products are prepared, meatless, single serving frozen meals packaged for retail sale in a coated paper tub with plastic film cover. Lasagna (product 6000259) is a layered pasta with tomato sauce, vegetables, béchamel and spices, topped with a shredded mozzarella cheese. Veggie Shepherd’s Pie (product 6000263) contains a thick layer of mashed potatoes over a mixture of vegetables and seasoned, textured soy protein. Veggie Macaroni (product 6000265) is a pre-cooked pasta with textured soy protein and vegetables in a tomato and cheese sauce. Three-Bean Mexican Chili (product 6000303) is a preparation of vegetables, textured soy protein, and beans in a tomato sauce. Creole Jambalaya (product 6000305) is pre-cooked white rice mixed with vegetables, textured soy protein, and spices. The preparation instructions for the end user require heating via microwave for four minutes or oven for 35-40 minutes. The applicable subheading for the lasagna will be 1902.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…stuffed pasta, whether or not cooked or otherwise prepared…other…frozen. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Veggie Macaroni will be 1902.30.0040, HTSUS, which provides for pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…other pasta…other…frozen. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Creole Jambalaya will be 1904.90.0120, HTSUS, which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included…other…frozen. The rate of duty will be 14 percent ad valorem. The applicable subheading for the Veggie Shepherd’s Pie and Three-Bean Mexican Chili will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty will be 6.4 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/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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