The tariff classification of a frozen meal from France

N236234 December 31, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Mr. Emmanuel Rain Frial, Inc. 659 Oak Grove Avenue, Suite 505 Menlo Park, CA 94025 RE: The tariff classification of a frozen meal from France Dear Mr. Rain: In your letters dated October 11 and November 26, 2012, you requested a tariff classification ruling. Ingredients information accompanied your October inquiry. A sample and additional information were provided with your November letter. The sample was examined and disposed of. Trader Joe’s Quinoa Duo with Vegetable Mélange is a prepared, single serving frozen meal, composed of 48 percent pre-cooked white quinoa, 17 percent zucchini, 17 percent sweet potato, 7 percent pre-cooked red quinoa, and 11 percent sauce (extra virgin olive oil, tomato sauce, water, vegetable base, salt, lemon juice, garlic, modified starch, and sugar), packed in a plastic bag for retail sale containing 16 ounces (454 grams), net weight. Cooking instructions direct consumers to heat the product in a microwave or saucepan for 6 to 7 minutes before serving. The applicable subheading for the product 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 (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 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division