The tariff classification of snack meal kits from Belgium

N127061 October 18, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0140 Mr. Michel Tops Tops Foods Lammerdries – Oost 26 Olen 2250 Belgium RE: The tariff classification of snack meal kits from Belgium Dear Mr. Tops: In your letter dated August 16, 2010, you requested a tariff classification ruling. Five “Snack Meals” were identified in your letter. Samples and additional information for four of these products were received by this office on October 13, 2010. The samples were examined and disposed of. The snack meals consist of a clear plastic tray with two compartments, sealed with a plastic film lid, put up for retail sale. One compartment of the tray contains a sauce; the second compartment contains pre-cooked rice. The sauce is prepared in different flavors: Sweet & Sour (water, tomatoes, peppers, pineapple, sugar, pineapple concentrate, onions, carrots, celery, vinegar, bamboo, modified starch, salt, herbs and spices), Thai Chili (water, herbs and spices, carrots, peas, pak soy, mushrooms, onions, sugar, fish sauce, vinegar, thickening agent, salt and acidifier) and Chili Con Carne (water, red beans, minced meat, onions, tomatoes, peppers, sugar, tomato concentrate, modified starch, carrots, corn, flavoring, acidifier, salt, herbs and spices). The package instructions direct the user to pierce both sides of the film lid and cook on full power for two minutes in a 750 W microwave. The user creates a rice-based “Snack Meal” by combining the contents of the two compartments. The applicable subheading for the Sweet & Sour meal kit, Thai Chili meal kit and Chili Con Carne meal kit 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/. 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 four 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. Your inquiry does not provide enough information for us to give a classification ruling on the Thai Curry meal kit and Green Thai Curry meal kit. Your request for a classification ruling should include an ingredients breakdown for "Sauce + Vegetable" for the Green Thai Curry meal kit and a sample of the Thai Curry meal kit. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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