The tariff classification of risotto from Italy

NY F89325 July 17, 2000 CLA-2-21:RR:NC:2:228 F89325 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Stephen DeCastro All-Ways Forwarding International, Inc. Hemisphere Center 570 U.S. Route 1-9 South Newark, NJ 07114 RE: The tariff classification of risotto from Italy Dear Mr. DeCastro: In your letter dated June 6, 2000, on behalf of World Finer Foods, Inc., you requested a tariff classification ruling. A sample was submitted with your letter, and with an ingredients breakdown, received on July 6, 2000. Both samples were examined and disposed of. DaVinci brand Risotto Tuscana is a mixture of uncooked, parboiled rice, tomato powder, tomato flakes, romano cheese, blue cheese, partially hydrogenated soybean oil, rice flour, sugar (less than 10 percent), salt, yeast extract, dehydrated onion, carrot and garlic, flavors, lactose, dehydrated parsley and basil, and spices. The product is packed for retail sale in a metallized-plastic pouch containing 6.2 ounces, net weight. Package instructions direct the user to add the mixture to water, bring to a boil, and cook for approximately 15 minutes. The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division