The tariff classification of rice cakes from China

N273385 July 25, 2016 CLA-2-20:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2008.99.9090 Ms. Staci Bolan Vandegrift Inc. 20 South Charles Street - Suite 501 Baltimore, MD 21201 RE: The tariff classification of rice cakes from China Dear Ms. Bolan: In your letter dated February 17, 2016, you requested a tariff classification ruling on behalf of Rhee Bros Inc., MD. An ingredients breakdown, a manufacturing flowchart, and samples of the two rice cake products accompanied your letter. The samples were examined and disposed of. Additional information was provided via eMail messages dated June 10, and June 16, 2016. The manufacturing process includes washing and soaking rice, then grinding, mixing in wheat starch and salt, steaming for two minutes at 150° Centigrade (302° Fahrenheit), shaping and cutting , removing excess water, cooling and drying, using grain alcohol separation, oxygen absorber input, packaging and refrigeration. Item no. 19965K, Yissine Rice Cake is made up of white oval-shaped pieces, each measuring approximately 1½ inches in length, 1 inch in width and ¼ inch in thickness. Item no. 19966K, Yissine Rice Cake for Topokki is made up of white solid tubular-shaped pieces, each measuring approximately 1¾ inches in length and 7/8 inches in diameter, cut slanted on both ends. Both products are said to contain 95 percent rice, 4 percent wheat starch, and less than 1 percent each salt and ethanol, and are packaged for retail in plastic bags each weighing 800 grams (1.76 lbs.), net, for item no. 19965K, and 600 grams (1.32 lbs.), net, for item no. 19966K. The rice cakes must be kept refrigerated until used in cooking with other foods in broth with vegetables, fish cakes, beef, or chicken, and seasoning. The applicable subheading for the rice cakes will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other edible parts of plants, otherwise prepared or preserved . . . other . . . other. The general rate of duty will be 6 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division