The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from Taiwan

N360909May 14, 2026CLA-2-19:OT:RR:NC:N5 232
CATEGORY: Classification
TARIFF NO.: 1904.90.0120
Yun-Hao HungLMS Trading LLC.150 102nd Ave. SE#409Bellevue, WA 98004RE: The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from TaiwanDear Mr. Hung:In your letter dated
April 22, 2026
, you requested a tariff classification ruling. Ingredients breakdown andmanufacturing flowcharts accompanied your request.The subject merchandise, “Lao Xie Zhen Seafood with Cheese Rice Burger,” is a frozen, ready-to-heat foodproduct manufactured in Taiwan. Each piece consists of a molded rice patty filled with a seafood and cheesemixture, individually quick-frozen (IQF) and retail-packaged in a box of 10 pieces. The product is designedfor home preparation via microwave or oven heating, and serves as a standalone main course meal.The “Lao Xie Zhen Seafood with Cheese Rice Burger” is said to contain 42.04 percent Water, 25.35 percentRice, 7.54 percent Shrimp, 4.74 percent Clams, 4.53 percent Shredded Cheese, 4.51 percent Onion, 3.27percent Corn, 3.00 percent Button Mushrooms, 1.34 percent Milk Powder, 1.06 percent Soy Sauce, 0.86percent Soybean Oil, 0.42 percent Garlic Powder, 0.33 percent fresh Cream, 0.24 Wheat Flour, 0.24 percentIodized Salt, 0.17 percent Starch Acetate, 0.13 percent Sugar, 0.12 percent Parmesan Cheese Powder, 0.05percent Yeast Powder, 0.02 percent Black Pepper and 0.01 percent White Pepper Powder.You have stated that the product is manufactured through four parallel preparation lines that are assembledinto the final product:Rice (Rice Patty): Rice is received, warehoused, and selected by weight. It is then cleaned and steamed for 40minutes, followed by braising at a minimum of 85 degrees Celsius for 21 minutes. The cooked rice isloosened, then formed into patties, sprayed with soy sauce, and roasted. The formed rice patties are thenindividually quick-frozen (IQF) prior to assembly.
Seafood (Shrimp & Clams): Shrimp and clams are received, warehoused, and selected by weight. They arecured, then steamed at a minimum of 75 degrees Celsius for 20 minutes, followed by cooling to below 30degrees Celsius within 20 minutes.Vegetables & Seasonings: Vegetables and seasoning ingredients are received, warehoused, and selected byweight. They are cleaned, cut, and sauteed at a minimum of 75 degrees Celsius for 2 minutes, then cooled tobelow 30 degrees Celsius within 20 minutes, and stirred to combine.Cheese: Shredded cheese is received and warehoused separately, then added directly during the assemblystage.Final Assembly & Packaging: All four prepared components are assembled together, then subjected to asecond IQF freezing pass. Each assembled piece is individually packaged (internal package), passed throughmetal detection, externally packaged, and transferred to frozen storage at or below -18 degrees Celsius forshipping.Each retail unit consists of 10 individually frozen rice burger pieces packed in a single box measuring 183 ×183 × 184 millimeters, with a net weight of approximately 1,950 grams. Product is palletized at 180 boxesper pallet in a 6 × 5 × 6 configuration, with 40 pallets per 40-foot container (7,200 units per container).All shipments are made under full cold chain conditions, maintained at or below -18C throughout degrees elsiustransit.The applicable subheading for the “Lao Xie Zhen Seafood with Cheese Rice Burger” 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 ofduty will be 14 percent ad valorem.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change.he text of the most recent HTSUS and the accompanying duty rates are provided Tat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited o, tariffs and othertduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Actof 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 www.fda.gov/oc/bioterrorism/bioact.html.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Frank Troise at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division