The tariff classification of polenta mixes from Italy

N249854 February 21, 2014 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Ms. Diane Richter World Finer Foods, Inc. 1455 Broad Street, 4th Floor Bloomfield, NJ 07003 RE: The tariff classification of polenta mixes from Italy Dear Ms. Richter: In your letter dated December 5, 2013 you requested a tariff classification ruling. Additional information was requested and provided in your letter dated January 17, 2014. Lists of ingredients for four 4.2 oz. polenta mixes, and samples of each dry mix product were included with your December 5th letter. A complete ingredient breakdown by weight was provided in your January 17th letter. The samples were examined and disposed of. Polenta with cheeses is a light yellow dry granular mix containing approximately 67 percent maize corn flour, 26 percent cheese in powder (whey, cheese, caseinates, salt, flavorings), 3 percent salt, 3 percent skimmed milk powder, and less than 1 percent each of yeast extract, and flavorings. Polenta with porcini mushrooms is a light yellow dry granular mix speckled with dry chips of porcini mushrooms containing approximately 78 percent maize corn flour, 6 percent skimmed milk powder, 4 percent each porcini mushrooms, palm fat, and salt, 2 percent lactose, and less than 1 percent each yeast extract, dried garlic, onions, parsley, and flavorings. Polenta with gorgonzola cheese is a light yellow dry granular mix thinly speckled with dry chunks of gorgonzola cheese containing approximately 84 percent maize corn flour, 5 percent cheese in powder (whey, cheese, caseinates, salt, flavorings), 5 percent salt, 3 percent gorgonzola, 2 percent cream, and less than 1 percent each of yeast extract, dried onions, dried white wine, and flavorings. Polenta with truffles and cheese is a light yellow dry granular mix thinly speckled with chips of truffles containing approximately 78 percent maize corn flour, 14 percent cheese in powder (whey, cheese, caseinates, salt, flavorings), 3 percent lactose, 2 percent palm fat, and less than 1 percent each of yeast extract, dried onions, truffles, garlic, and flavorings. The dry mixes are added to water, milk and some butter, and cooked for a few minutes until the water has evaporated. The applicable subheading for the four polenta products will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa . . . not elsewhere specified or included . . . other . . . other . . . other . . . other. The general duty rate 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 ww.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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division