The tariff classification of a frozen meal from Canada

N200109 January 30, 2012 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Steve Homokay Livingston International Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of a frozen meal from Canada Dear Mr. Homokay: In your letters dated December 2, 2011 and January 10, 2012, you requested a tariff classification ruling on behalf of Commensal S.E.C., Quebec, Canada. Product literature and images of the package for “MOUSSAKA” accompanied your December letter. Additional information was provided in your second correspondence. Samples, received by this office on January 11, 2012, were examined and disposed of. The product is a prepared meatless, single-serving frozen meal packaged for retail sale, weighing 10.6 ounces (300 grams), net weight, in a coated paper tub with a plastic film cover. The Moussaka contains eggplant, zucchini, seitan and soy-ground in a tomato sauce, layered with a béchamel sauce. The instruction directs the user to heat the product via microwave for four minutes or oven for 35-40 minutes. The milk solids content of the product is less than 10 percent. The applicable subheading for the Moussaka will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other … frozen. The rate of duty will be 6.4 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 the 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. 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division