The tariff classification of rice preparations from Spain

NY L86623 August 3, 2005 CLA-2-19:RR:NC:N2:228 L86623 CATEGORY: Classification TARIFF NO.: 1904.90.0140 Ms. Carol Glaser Riviana Foods Inc. P.O. Box 2636 Houston, TX 77252 RE: The tariff classification of rice preparations from Spain Dear Ms. Glaser: In your letter dated July 27, 2005 you requested a tariff classification ruling. Samples of six Success Rice brand “Ready to Serve” products, ingredients breakdowns, and a description of the manufacturing process were provided with your inquiry. The samples were examined and disposed of. All consist of pre-cooked rice and other ingredients, put up for retail sale in sealed plastic cups, two cups packed together in a cardboard sleeve. The samples, Whole Grain Brown Rice, Long Grain White Rice, Long Grain & Wild Mix, Yellow Rice Mix, Classic Chicken Mix, and Spanish Rice Mix contain from 85 to 97 percent rice, 2 percent sunflower oil, and one percent soy lecithin. Other ingredients, depending on variety, include diced vegetables and seasonings. The products are ready to eat after heating in a microwave oven or skillet. The applicable subheading for these six Success Rice products will be 1904.90.0140, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains…pre-cooked or otherwise prepared, not elsewhere specified or included…other…other. The rate of duty will be 14 percent ad valorem. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division