The tariff classification of a rice and sauce kit from Thailand

NY M80205 February 7, 2006 CLA-2-19:RR:NC:N2:228 M80205 CATEGORY: Classification TARIFF NO.: 1904.90.0140 Ms. Maureen Spektor Bell Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of a rice and sauce kit from Thailand Dear Ms. Bell: In your letter dated January 26, 2006 you requested a tariff classification ruling. A sample and ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Jasmine Rice With Red Curry Sauce is composed of a sealed, clear plastic film package containing 200 grams of pre-cooked rice and a 130-gram sealed foil pouch containing red curry sauce, packed together inside a coated paper “take-out” container. Package instructions direct the user to empty the contents of the rice package into the container, pour the sauce over the rice, close the container, heat in a microwave oven for 2 to 3 minutes, and eat directly from the box. The applicable subheading for this product will be 1904.90.0140, 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…pre-cooked or otherwise prepared, not elsewhere specified or included.…other…other. The duty rate will be 14 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 1904.90.1040, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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