The tariff classification of frozen risotto products from Germany

N264618 June 2, 2015 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Ms. Marissa Ginenthal Maribel International Freight Forwarders, Inc. 211 Broadway – Suite 202 Lynbrook, NY 11563 RE: The tariff classification of frozen risotto products from Germany Dear Ms. Ginenthal: In your letter dated May 12, 2015, you requested a tariff classification on behalf of Freiberger USA Inc., NJ. Ingredients breakdowns and images of the products accompanied your inquiry. Vegetable Rice Risotto (ID # P4000099) is composed of approximately 38 percent rice, 29 percent broccoli, 15 percent water, 5 percent pecorino, 5 percent cream, 3 percent butter, and 1 percent or less each of starch, rapeseed oil, salt, wheat flour, dextrose, sugar, herbs, spices and parsnip. Curry Rice Risotto (ID # P4000098) consists of approximately 38 percent rice, 18 percent grilled peppers, 9 percent grilled courgette, 9 percent peas, 8 percent water, 7 percent whole milk, 4 percent yoghurt, 3 percent tomato puree, 1 percent coconut, and less than 1 percent each rapeseed oil, wheat flour, sugar, curry powder, salt, starch, and spices. The products have been pre-cooked, frozen, and packed in cardboard boxes weighing 340 grams. Users only need to reheat the products. The applicable subheading for the two products 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 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division