N222778 N2 Ruling Active

The tariff classification of cooked and seasoned rice from China

Issued July 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1904.90.0120

Headings: 1904

Product description

The product is fully cooked (steamed) white rice seasoned with salt, sugar and vegetable oil, quick frozen packed in 5 pound bags, 6 bags per cardboard box. The ingredients include rice, water, onion oil (vegetable oil and onions), white soy sauce, sesame oil and salt.

CBP rationale

The applicable subheading for the cooked and seasoned rice will be subheading 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 (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included…other…frozen.

Full text

N222778 July 16, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Mr. John Q. Zhao Ameri-Asian Trading Development, Inc. 4120 Brighton Boulevard – B35 Denver, CO 80216 RE: The tariff classification of cooked and seasoned rice from China Dear Mr. Zhao: In your letter dated June 21, 2012 you requested a tariff classification ruling. The product is fully cooked (steamed) white rice seasoned with salt, sugar and vegetable oil, quick frozen packed in 5 pound bags, 6 bags per cardboard box. The ingredients include rice, water, onion oil (vegetable oil and onions), white soy sauce, sesame oil and salt. The applicable subheading for the cooked and seasoned rice will be subheading 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 (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. 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 the 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 (301) 575-0156, or at the website 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →