The tariff classification of meal kits from Thailand

N250087 March 6, 2014 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Ms. Hazel Cua-Ing Flegenheimer International 227 West Grand Avenue El Segundo, CA 90245 RE: The tariff classification of meal kits from Thailand Dear Ms. Cua-Ing: In your letter dated February 4, 2014, you requested a tariff classification on behalf of Tesoros Reading Co., NV. Ingredients breakdowns and manufacturing processes of two products, and images of one of the two products and its packaging were submitted with your letter. Additional information was provided via an e-mail transmission dated February 21, 2014. “Frozen Sai Tung Green Curry with Red Gaba Rice” and “Frozen Vegetable Panang Curry with Jasmine Rice” are frozen meal kits, packed in plastic trays with two compartments, sealed with plastic film, put up for retail sale in sleeve boxes. The “Frozen Sai Tung Green Curry with Red Gaba Rice” contains approximately 50 percent pre-cooked red Gaba rice in the large compartment of the plastic tray, and a mixture of 17.5 percent morning glory greens, banana flower, and coconut shoots, and 32.5 percent green curry sauce in the small compartment of the tray. The “Frozen Vegetable Panang Curry with Jasmine Rice” contains approximately 50 percent pre-cooked rice (40 percent jasmine rice mixed with 10 percent jasmine brown rice) in the large compartment of the plastic tray, and a mixture of 21 percent vegetables (snow peas, onions, baby corn, zucchini, asparagus, green beans, and Chinese kale per flow chart) and 29 percent panang curry sauce in the small compartment. The products can be consumed after heating in a microwave or oven. The user creates a rice-based meal by spooning the mixture of the sauce, and vegetable and plant products over the rice. In your letter, you suggested tariff classification 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), the provision for frozen food preparation not elsewhere specified or included. We disagree. The products contain different foodstuffs intended to be used together in the preparation of rice-based meals, and are considered as a set in which the pre-cooked rice imparts the essential character of the products. The applicable subheading for the two products 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 general 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/. Articles classifiable under subheading 1904.90.0120, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 ww.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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division