Modification of Headquarters Ruling Letter 084095; Frozen spring rolls

HQ 086853 May 14, 1990 CLA-2:CO:R:C:G 086853 SER CATEGORY: Classification TARIFF NO.: 1901.90.9060, or 1901.90.9095 Mr. Sidney Weiss Pacmarine Products, Inc. 280 North Central Avenue Hartsdale, NY 10530 RE: Modification of Headquarters Ruling Letter 084095; Frozen spring rolls Dear Mr. Weiss: This is in reference to Headquarters Ruling Letter (HRL) 084095, dated April 18, 1989, which classified, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), frozen spring rolls. In that Ruling the products at issue were classified in subheading 2106.90.6099, HTSUSA, which provides for food preparations not elsewhere specified or included: other: other: other. Pursuant to 177.9 of the Customs Regulations (19 C.F.R. 177.9), we are modifying HRL 084095. FACTS: The product at issue, spring rolls, are stated to consist of flour, cabbage, green beans, shrimp, water chestnuts, soy bean oil, carrots, pea pods, mushrooms, dried bean curd, eggs, soy sauce, baking powder, salt, pepper, and cinnamon. They are packed 6 pieces to a sealed bag and frozen. ISSUE: What is the correct classification for the frozen spring rolls? LAW AND ANALYSIS: Modification Our regulations allow for the modification or revocation of ruling letters. As stated in 19 C.F.R. 177.9(d)(1), "any ruling letter found to be . . . not in accordance with the current views of the Customs Service may be modified or revoked. Modification or revocation shall be effected by Customs Headquarters by giving notice t-2- letter was addressed . . . ." The effect of the modification, stated in 19 C.F.R. 177.9(d)(2), provides, "(t)he modification or revocation of a ruling letter will not be applied retroactively with respect to the person to whom the ruling was issued, or to any person directly involved in the transaction to which the that ruling related . . . ." Classification Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI'S), taken in order. GRI 1 provides that classification shall be determined according to the terms of the Headings and any relative section or chapter notes. Chapter 19 provides for preparations of cereals, flours, and starch. The products at issue consist of a cereal-based dough jacket filled with shellfish and vegetables. It is Customs position that the dough wrapper and particularly the manner it is used for this product, distinguishes this as the primary ingredient of the spring rolls. In addition, Note 1(a) of this chapter discusses food preparations similar to the spring rolls at issue. The note precludes food preparations containing more than 20 percent by weight of, among other things, sausage, meat, meat offal, crustaceans, or any combination thereof (chapter 16). According to the submitted ingredient breakdowns, the spring rolls contain 20 percent or less, by weight, of the shellfish and would not be precluded from classification in Chapter 19. HOLDING: The products at issue in HRL 084095, spring rolls from Taiwan, are properly classified, if put up for retail sale, in subheading 1901.90.9060, HTSUSA, which provides for food preparations of flour, meal, . . ., not elsewhere specified or included: other: put up for retail sale. Or if otherwise put up, it is properly classified in 1901.90.9095, HTSUSA. The rate of duty is still 10 percent ad valorem. This modification is prospective, and thus, it applies only to future entries. A copy of this ruling letter should be attached to any further entries of this merchandise. HRL 084095 is hereby modified. Sincerely, John Durant, Director Commercial Rulings Division