The tariff classification of rice preparations from Spain

NY L87236 September 12, 2005 CLA-2-19:RR:NC:N2:228 L87236 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 August 25, 2005 you requested a tariff classification ruling. Two samples, ingredients breakdowns, and a description of the manufacturing process were submitted with your letter. The samples were examined and disposed of. The Gourmet House brand Ready to Serve products consist of pre-cooked cereal grains, put up for retail sale in sealed plastic cups, two cups packed together in a cardboard sleeve. The Wild Rice product is composed of 97 percent wild rice, 2 percent water, and less than one percent each of sunflower oil, salt, and lecithin. The Long Grain and Wild Rice Blend is composed of 89 percent long grain rice, 8 percent wild rice, 2 percent water, and less than one percent each of sunflower oil, salt, and lecithin. The products are ready to eat after heating in a microwave oven. The applicable subheading for these two Gourmet House rice preparations 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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