The tariff classification and country of origin marking of a stir-fry kit

N054086 March 26, 2009 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Ms. Kathy Iverson J.R. Simplot Company P.O. Box 1059 Caldwell, ID 83606-1059 RE: The tariff classification and country of origin marking of a stir-fry kit Dear Ms. Iverson: In your letters dated February 25, 2009 and March 4, 2009 you requested a tariff classification and country or origin marking ruling. The product is described as a “stir-fry kit”, in frozen condition, packed for retail sale in a 24-ounce plastic bag. The kit will be composed of approximately 38 percent pre-cooked rice, 17 percent cooked chicken strips, 17 percent sauce cubes, 17 percent broccoli florets, 8 percent pineapple tidbits, and 4 percent red bell pepper strips. The kit contains all the components for a stir-fry meal, the consumer only has to place the contents of the pouch into a skillet and cook for 12 to 14 minutes. The rice, chicken strips, and sauce will be products of the United States. The broccoli and red bell peppers may be products of the United States or Mexico, and the pineapple will be a product of Costa Rica. The stir-fry kit will be created in the United States by placing the individually-frozen components into the plastic bag in the noted proportions, and sealing the package. The applicable subheading for the stir-fry kit will be 1904.90.0120, 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…frozen. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and the exceptions of 19 U.S.C. §1304. Section 134.1(b), Customs Regulations (19 C.F.R. §134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of the marking laws and regulations. An article used in manufacture which results in an article having a name, character, or use differing from that of the constituent article will be considered substantially transformed. United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98)(1940). In this case, the imported foreign components of the stir-fry kit, the pineapple tidbits from Costa Rica and the Mexican broccoli and red peppers, are not substantially transformed by inclusion in the same package with other ingredients. They will remain goods of their respective countries of origin. The stir-fry kit must be marked to state the countries of origin of these foreign ingredients. Products of the United States are not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of marking the stir-fry kit indicating that it is made in the U.S. 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