OT:RR:CTF:FTM H329437 PJG
Mr. Raffaele Natale
American Shipping Co. Inc.
250 Moonachie Road
Moonachie, New Jersey 07074
RE: Revocation of NY N327487; Modification of NY G83084; Tariff Classification of Tuna
and Rice Kits
Dear Mr. Natale:
This letter is in reference to New York Ruling Letter (“NY”) N327487, dated September
2, 2022, issued to you on behalf of your client, Tri-Union Seafoods, LLC d/b/a Chicken of The
Sea International, concerning the tariff classification under the Harmonized Tariff Schedule of
the United States (“HTSUS”) of three kits, referred to in the original ruling request and in NY
N327487 as “Tuna Bowls.” In NY N327487, the Tuna Bowls were stated to be “composed of
two bowls per kit, with one containing tuna and the other containing rice along with other
flavoring ingredients.”
In NY N327487, U.S. Customs and Border Protection (“CBP”) classified the Tuna Bowls
under heading 1604, HTSUS, and specifically, in subheading 1604.20.05, HTSUS, which
provides for “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
Other prepared or preserved fish: Products containing meat of crustaceans, molluscs or other
aquatic invertebrates; prepared meals.”
CBP requested samples of each of the products to be sent to Headquarters and the
National Commodity Specialist Division (“NCSD”), and a sample of each of the tuna mixtures
and rice were received and examined. CBP also made several requests for the production
process and for samples of each of the products for examination by the U.S. Customs and Border
Protection Laboratories and Scientific Services (“CBP Laboratory”), but the production process
was not provided and the samples were not received. CBP has reviewed NY N334874 and, in
light of the samples that were sent to Headquarters and the NCSD, find NY N334874 to be in
error. For the reasons set forth below, we revoke NY N327487.
Furthermore, CBP has reviewed NY G83084, dated October 30, 2000, and has
determined it to be in error with respect to the essential character determination concerning the
“Paella de Marisco” (item #1, paella mix and rice). In that decision, the product should have
been classified by applying GRI 3(b) with the essential character being imparted by the “Paella
de Marisco” (paella mix) rather than the white rice. Accordingly, NY G83084 is modified to
reflect that the essential character of the “Paella de Marisco” (item #1, paella mix and rice) is
imparted by the paella seafood and seasoning mix and is classified accordingly.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended
by section 623 of Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the
proposed action was published on July 9, 2025, in Volume 59, Number 28, of the Customs
Bulletin. No comments were received in response to this notice.
FACTS:
In NY N327487, the Tuna Bowls were described as follows:
Teriyaki Tuna Bowl with White Rice: The item consists of, in descending
percentages of quantity, white rice, skipjack tuna, water, soy sauce, sugar, red bell
pepper, modified food starch, salt, ginger, rice bran oil, guar gum, vinegar, spices,
and garlic.
Lemon and Ginger Sesame Tuna Bowl with White Rice: The item consists of, in
descending percentages of quantity, white rice, skipjack tuna, water, sugar, soy
sauce, vinegar, ginger, white sesame, modified food starch, rice bran oil, salt,
vegetable juice concentrate, guar gum, garlic powder, citric acid, sesame oil,
caramel color, oleoresin paprika, and lemon flavor.
Sweet and Spicy Tuna Bowl with White Rice: The item consists of, in descending
percentages of quantity, white rice, skipjack tuna, water, red bell pepper, sugar,
vinegar, onion, garlic, tomato, rice bran oil, tomato paste, modified food starch,
salt, yeast extract, paprika powder, guar gum, and spices.
The idea behind the Tuna Bowls is to create a complete meal ready to heat and
serve. The two bowls in each kit are designed to be heated together in a
microwave oven, after which the tuna is to be deposited in the bowl of rice and
stirred to combine the ingredients for consumption.
Before issuance of NY N327487, you indicated to the NCSD that there is no need for
repackaging of the Tuna Bowls and that these products will be “put on the retailer’s shelf exactly
as they are when they are imported.” We believe that the percentages of ingredients that were
provided to the NCSD before issuance of the ruling were percentages by weight not by value.
In NY N327487, CBP classified the Tuna Bowls under heading 1604, HTSUS, and
specifically, in subheading 1604.20.05, HTSUS, which provides for “Prepared or preserved fish;
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caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Products
containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals.”
You have indicated that modifications have been made to the ingredients, but we note
that this decision will only apply to the specific products that were at issue in NY N327487.
ISSUE:
What is the tariff classification of the subject three tuna and rice kits, which are referred
to in NY N327487 as “Tuna Bowls”?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is
made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the
classification of goods shall be determined according to the terms of the headings of the tariff
schedule and any relative Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI may then be applied.
The 2025 HTSUS provisions under consideration are as follows:
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
Fish, whole or in pieces, but not minced:
* * *
1604.14 Tunas, skipjack tuna and bonito (Sarda spp.):
* * *
1604.20 Other prepared or preserved fish:
1604.20.05 Products containing meat of crustaceans, molluscs or other aquatic
invertebrates; prepared meals
GRI 3 states, in relevant part:
When, by application of rule 2(b) or for any other reason, goods are, prima facie,
classifiable under two or more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description. However, when two or more
headings each refer to part only of the materials or substances contained in
mixed or composite goods or to part only of the items in a set put up for retail
3
sale, those headings are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or precise description of the
goods.
(b) Mixtures, composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if they consisted of the
material or component which gives them their essential character, insofar as
this criterion is applicable.
…
Note 2 to Chapter 16, HTSUS, provides as follows:
Food preparations fall in this chapter provided that they contain more than 20
percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination thereof. In cases
where the preparation contains two or more of the products mentioned above, it is
classified in the heading of chapter 16 corresponding to the component or
components which predominate by weight. These provisions do not apply to the
stuffed products of heading 1902 or the preparations of heading 2103 or 2104.
Note 3 to Chapter 21, HTSUS, provides as follows:
For the purposes of heading 2104, the expression “homogenized composite food
preparations” means preparations consisting of a finely homogenized mixture of
two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up
for retail sale as food suitable for infants or young children or for dietetic
purposes, in containers of a net weight content not exceeding 250 g. For the
application of this definition, no account is to be taken of small quantities of any
ingredients which may be added to the mixture for seasoning, preservation or
other purposes. Such preparations may contain a small quantity of visible pieces
of ingredients.
Additional U.S. Note 1 to Chapter 16, HTSUS, provides that “[f]or the purposes of this
chapter, the term ‘in oil’ means packed in oil or fat, or in added oil or fat and other substances,
whether such oil or fat was introduced at the time of packing or prior thereto.”
The Harmonized Commodity Description and Coding System Explanatory Notes
(“EN”) constitute the “official interpretation of the Harmonized System” at the international
level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor
dispositive, the EN “provide a commentary on the scope of each heading” of the HTSUS and are
“generally indicative of [the] proper interpretation” of these headings. See id.
The EN to GRI 3(b) states, in pertinent part:
(VI) This second method relates only to :
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(i) Mixtures.
(ii) Composite goods consisting of different materials.
(iii) Composite goods consisting of different components.
(iv) Goods put up in sets for retail sales.
It applies only if Rules 3 (a) fails.
(VII) In all these cases the goods are to be classified as if they consisted of the
material or component which gives them their essential character, insofar as
this criterion is applicable.
(VIII) The factor which determines essential character will vary as between
different kinds of goods. It may, for example, be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
* * *
(X) For the purposes of this Rule, the term “goods put up in sets for retail sale”
shall be taken to mean goods which :
(a) consist of at least two different articles which are, prima facie,
classifiable in different headings. Therefore, for example, six fondue forks
cannot be regarded as a set within the meaning of this Rule;
(b) consist of products or articles put up together to meet a particular need
or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to end users without
repacking (e.g., in boxes or cases or on boards).
“Retail sale” does not include sales of products which are intended to
be re-sold after further manufacture, preparation, repacking or
incorporation with or into other goods.
The term “goods put up in sets for retail sale” therefore only covers
sets consisting of goods which are intended to be sold to the end user
where the individual goods are intended to be used together. For
example, different foodstuffs intended to be used together in the
preparation of a ready-to-eat dish or meal, packaged together and
intended for consumption by the purchaser would be a “set put up for
retail sale”.
Examples of sets which can be classified by reference to Rule 3 (b) are :
(1) (a) Sets consisting of a sandwich made of beef, with or without cheese, in
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a bun (heading 16.02), packaged with potato chips (French fries)
(heading 20.04) :
Classification in heading 16.02.
(b) Sets, the components of which are intended to be used together in the
preparation of a spaghetti meal, consisting of a packet of uncooked spaghetti
(heading 19.02), a sachet of grated cheese (heading 04.06) and a small tin of
tomato sauce (heading 21.03), put up in a carton :
Classification in heading 19.02.
* * *
The EN to Chapter 16 provides as follows:
* * *
This Chapter also covers food preparations (including so-called “prepared meals”)
consisting, e.g., of sausage, meat, meat offal, blood, insects, fish or crustaceans,
molluscs or other aquatic invertebrates together with vegetables, spaghetti, sauce,
etc., provided they contain more than 20 % by weight of sausage, meat, meat
offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates,
or any combination thereof. In cases where the preparation contains two or more
of the products mentioned above (e.g., both meat and fish), it is classified in the
heading of Chapter 16 corresponding to the component or components which
predominate by weight. In all cases the weight to be considered is the weight of
meat, fish, etc., in the preparation at the time it is presented and not the weight of
the same products before preparation. (It should, however, be noted that stuffed
products of heading 19.02, sauces and preparations therefor, condiments and
seasonings, of the kind described in heading 21.03, soups and broths and
preparations therefor and homogenised composite food preparations, of the kind
described in heading 21.04, are always classified in those headings.)
* * *
The EN to 16.04 provides as follows:
This heading covers:
* * *
(4) Certain food preparations (including so-called “prepared meals”) containing
fish (see the General Explanatory Note to this Chapter).
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The three subject products are not classifiable pursuant to GRI 1 because they are not
specifically provided for in any one heading. In NY N327487, the Tuna Bowls were stated to be
“composed of two bowls per kit, with one containing tuna and the other containing rice along
with other flavoring ingredients.” One bowl is intended to hold the tuna mixture and the second
bowl is intended to hold the rice, both are intended to be microwaved, and then the tuna mixture
is mixed into the bowl of rice. These are materials that are classifiable under two or more
headings and GRI 2(b) states in relevant part that “[t]he classification of goods consisting of
more than one material or substance shall be according to the principles of rule 3.” GRI 3
provides, in relevant part, as follows:
[w]hen, by application of rule 2(b) or for any other reason, goods are, prima facie,
classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description. However, when two or more
headings each refer to part only of the materials or substances contained in mixed
or composite goods or to part only of the items in a set put up for retail sale, those
headings are to be regarded as equally specific in relation to those goods, even if
one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if they consisted of the
material or component which gives them their essential character, insofar as this
criterion is applicable.
Applying the definition of the phrase “goods put up in sets for retail sale” provided in the
EN(X) to GRI 3(b), the three subject products meet the first requirement because the products
each consist of articles that are prima facie classifiable in different headings of the HTSUS,
specifically, the bowl of tuna, which is provided for in heading 1604, HTSUS, and the bowl of
rice, which is provided for in heading 1006, HTSUS. In addition, the three subject products meet
the second requirement because the articles are put up for sale together to be used to carry out the
specific activity of making a tuna and rice dish. See EN(X)(b) to GRI 3(b). The bowls are
additionally designed to hold the tuna and rice when they are microwaved and then the tuna is
deposited into the bowl of rice and mixed before the dish is consumed. See EN(X)(b) to GRI
3(b). Finally, the three subject products “are put up in a manner suitable for sale directly to end
users without repacking” because they are packaged together for retail sale. See EN(X)(c) to
GRI 3(b). Therefore, the three subject products are “goods put up in sets for retail sale,” which
must be classified using GRI 3(b) because the applicable classification headings for the items
refer to only part of the items in the set and therefore the products cannot be classified pursuant
to GRI 3(a).
GRI 3(b) states, in relevant part, that “sets for retail sale…shall be classified as if they
consisted of the material or component which gives them their essential character.” With respect
to “essential character” for purposes of GRI 3(b), the EN to GRI 3(b) (VIII) states as follows:
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The factor which determines essential character will vary as between different
kinds of goods. It may, for example, be determined by the nature of the material
or component, its bulk, quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods.
The U.S. Court of International Trade (“CIT”) has indicated that the factors listed in the
EN to GRI 3(b) (VIII) are “instructive” but “not exhaustive” and has indicated that the goods
must be “reviewed as a whole.” Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278,
1293 (Ct. Int’l Trade 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007) (citing A.N. Deringer, Inc. v.
United States, 66 Cust. Ct. 378, 384 (1971) (citation omitted)). With regard to the good that
imparts the essential character, the CIT has stated that it is “that which is indispensable to the
structure, core or condition of the article, i.e., what it is.” Id. at 1293 (citing A.N. Deringer, Inc.,
66 Cust. Ct. at 383). In Home Depot USA, Inc., the court stated “[a]n essential character inquiry
requires a fact intensive analysis.” Id. at 1284 (citing Toy Biz, Inc. v. United States, 219 F.
Supp. 2d 1289, 1301 (Ct. Int’l Trade 2002)). Therefore, a case-by-case determination on
essential character is warranted in this situation.
In this instance, the rice and the tuna mixture are packaged in two separate bowls and,
while the percentage of the rice exceeds the percentage of the tuna mixture, it is the tuna mixture
that makes the set what it is, specifically, a “Tuna Bowl” meal. Depending on the Tuna Bowl
meal kit, the tuna mixture may contain, for example, red bell pepper, tomato, tomato paste,
paprika, ginger, or white sesame. The tuna distinguishes the product as a “Tuna Bowl” meal kit.
This approach is also consistent with previously issued rulings wherein “CBP has determined
that the distinguishing nature of such a protein in a meal kit provides the meal kit with its
essential character.” Headquarters Ruling Letter (“HQ”) H315665 (July 15, 2021) (determining
that the essential character of two Chicken Korma Meal Kits, each consisting of a bag of chicken
and vegetables, a bag of naan, and a bag of sauce, is the bag of chicken and veggies, which were
classified in subheading 1602.32.00, HTSUS, which provides for “Other prepared or preserved
meat, meat offal, blood or insects: Of poultry of heading 0105: Of chickens.”). As noted in HQ
H315665, CBP issued NY M85884, dated September 8, 2006, which concerned a product
consisting of two pouches, boxed together in a retail kit for sale. The first pouch contained raw,
peeled, and deveined shrimp that was coated with a sauce, and the second pouch contained a
mixture of raw vegetables. CBP determined that the product was classified under heading 1605,
HTSUS, by application of GRI 3, with the coated shrimp imparting the essential character. CBP
has also issued NY N261091, dated February 11, 2015, concerning the classification of two meal
kits, specifically, the “Seafood Casserole with Pasta” and the “Green Curry Seafood & Jasmine
Rice.” The “Seafood Casserole with Pasta” consisted of water, fish chunks, cream, red peppers,
mushrooms, wheat flour (pasta), peas, tapioca starch, wheat gluten, onions, celery, salt, rice bran
oil, yeast extract, parsley, pepper and thyme, which are all placed in a plastic cup and boxed
together with a plastic fork in a retail box. The “Green Curry Seafood & Jasmine Rice”
consisted of one pouch of pre-cooked rice, containing jasmine rice, water and rice bran oil, and a
second pouch containing fish chunks, water, coconut extract, red peppers, potatoes, long beans,
tomatoes, onions, galangal, chili, sugar, lemongrass, shallots, garlic, rice bran oil, salt, basil
leaves, tapioca starch, cumin powder and shrimp paste. The “Green Curry Seafood & Jasmine
Rice” was accompanied with a plastic tray, and the consumer was instructed to pour the contents
of the pouches into the tray and microwave the product. The “Seafood Casserole with Pasta”
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and the “Green Curry Seafood & Jasmine Rice” were classified under heading 1604, HTSUS,
specifically, in subheading 1604.20.05, HTSUS, which provides for “Prepared or preserved fish;
caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Products
containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals.” In this
case, the essential character of the “Tuna Bowl” meal kit is the tuna mixture, because the tuna
distinguishes the meal kit. Note 2 to Chapter 16, HTSUS, indicates, in relevant part, that “[f]ood
preparations fall in this chapter provided that they contain more than 20 percent by weight of
sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof.” Based on the percentages of ingredients provided in
the ruling request that was submitted to the NCSD, it is our understanding that the bowl of tuna
will contain more than 20 percent by weight of tuna fish. Note 2 to Chapter 16, HTSUS,
provides that the provisions of Chapter 16, HTSUS, “do not apply to the stuffed products of
heading 1902 or the preparations of heading 2103 or 2104.” Heading 1902, HTSUS, provides
for “Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous,
whether or not prepared.” The subject tuna mixtures are not products of heading 1902, HTSUS,
because they are not stuffed pasta. Heading 2103, HTSUS, provides for “Sauces and
preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and
prepared mustard.” The subject tuna mixtures are not preparations of sauces of heading 2103,
HTSUS, because they are not “an advanced base or preparation for sauces” but are instead
finished food products that will be warmed and eaten together with the rice. See Orlando Food
Corp. v. United States, 140 F.3d 1437 (Fed. Cir. 1998) (citing Nestle Refrigerated Food Co. v.
United States, 18 C.I.T. 661, 675 (1994) (finding that a product was “a preparation for sauce
because it is a product processed according to specifications and is intended to be used as a base
of a sauce.”)). The subject tuna mixtures are also not “prepared mustard” of heading 2103,
HTSUS, as they do not contain mustard flour. See EN (B) to 21.03 (stating in relevant part that
heading 2103 “also covers prepared mustard consisting of mustard flour mixed with small
quantities of other ingredients (cereal flour, turmeric, cinnamon, pepper, etc.), or of a paste
composed of a mixture of mustard flour with vinegar, grape must or wine, to which salt, sugar,
spices or other condiments may be added”). Finally, heading 2104, HTSUS, provides for “Soups
and broths and preparations therefor; homogenized composite food preparations.” The subject
tuna mixtures are not preparations of soups and broths of heading 2104, HTSUS, because the
principal use of the tuna mixtures are finished food products that, in this instance, will be
warmed and eaten together with the rice and there is no indication that these tuna mixtures or
such similar mixtures would be used to prepare soup or broth. See Aromont USA, Inc. v. United
States, 34 C.I.T. 1014, 1018-1019 (2010) (the court considered principal use of the products to
determine whether they are classified in subheading 2104.10.00, HTSUS, which provides for
“Soups and broths and preparations therefor,” and stated that “[p]rincipal use has been defined as
the one ‘which exceeds any other single use.’” (quoting Minnetonka Brands, Inc. v. United
States, 110 F.Supp.2d 1020, 1027 (Ct. Int’l Trade 2000) (citations omitted)), aff’d Aromont
USA, Inc. v. United States, 671 F.3d 1310 (Fed. Cir. 2012). Also, the subject tuna mixtures are
not “homogenized composite food preparations” of heading 2104, HTSUS, considering the
definition of that expression in Note 3 to Chapter 21, HTSUS, and considering the samples of the
tuna mixtures that were examined by our office, which were not “a finely homogenized
mixture.” Therefore, the exceptions for classification in Chapter 16, HTSUS, that are provided
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for in Note 2 to Chapter 16, HTSUS, are inapplicable to the subject products and the applicable
heading for the “Tuna Bowl” meal kits is heading 1604, HTSUS.
In Starkist Co. v. United States, 29 F.4th 1359, 1364 (Fed. Cir. 2022), the U.S. Court of
Appeals for the Federal Circuit, considered the interpretation of the term “not minced.” In doing
so, the court first considered the term “minced” and determined, that “[b]ased on the record
dictionary definitions, the language and context of the relevant subheadings, as well as the term’s
ordinary meaning, …when used in the context of imported fish, the common and commercial
meaning of the term ‘minced’ at least requires separation into very small pieces.” The court
determined that the tuna salad products in that case “are properly described as chunky, with
pieces of varying size” and therefore, determined that the “products fall within the meaning of
the term ‘not minced.’” Id. Upon examination of the sample tuna mixtures that were provided
to our office and the NCSD, CBP has determined that the tuna in these products was not minced
because it was chunky and the pieces vary in size. Therefore, the three subject products are
classified in subheading 1604.14, HTSUS, which provides for “Prepared or preserved fish;
caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced:
Tunas, skipjack tuna and bonito (Sarda spp.)”
Additional U.S. Note 1 to Chapter 16, HTSUS, provides that “[f]or the purposes of this
chapter, the term ‘in oil’ means packed in oil or fat, or in added oil or fat and other substances,
whether such oil or fat was introduced at the time of packing or prior thereto.” In Starkist Co, 29
F.4th at 1365, the U.S. Court of Appeals for the Federal Circuit indicated that Additional U.S.
Note 1 to Chapter 16, HTSUS, “distinguish[es] products that incidentally contain oil as a result
of their preparation…from those in which oil is separately added.” In the instant case, we do not
have enough information to determine whether any oil that is present in the products is a result of
the preparation of the products or if the oil is separately added. As such, we can only provide the
classification of these products at the six-digit level, specifically, in subheading 1604.14,
HTSUS, which provides for “Prepared or preserved fish; caviar and caviar substitutes prepared
from fish eggs: Fish, whole or in pieces, but not minced: Tunas, skipjack tuna and bonito (Sarda
spp.).”
We are also modifying NY G83084, dated October 30, 2000, which concerned, in
relevant part, the classification of a “Costador” brand “Paella de Marisco” (item #1, paella mix
and rice), which was determined to be a set. The product “consist[ed] of a foil bag containing
paella seafood and seasoning mix and a bag of white rice” packed in a cardboard box and
containing “all the ingredients necessary to make a paella dish.” In NY G83084, it was provided
that:
The foil bag contains the following paella ingredients: 55 percent fish broth
(comprised of 77 percent water, 23 percent fish, and 0.08 percent salt), 21.05
percent shellfish (58 percent squid, 29 percent Norway lobsters, and 13 percent
mussels), 18.5 percent rice, 3 percent olive oil, 1.8 percent tomato, and 0.05
percent red pepper. Medium grain, white rice (not parboiled) is packed in a
plastic bag.
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In NY G83084, it was determined that the essential character of the set was imparted by
the rice, which was classified in subheading 1006.30.90, HTSUS, which provides for “Rice:
Semi-milled or wholly milled rice, whether or not polished or glazed: Other.” Like our
discussion concerning essential character for the product in N327487, we find that the seafood in
the paella seafood and seasoning mix distinguishes the “Paella de Marisco” product in NY
G83084 and makes it a seafood paella. Additionally, in NY G83084, the weight of the paella
seafood and seasoning mix, specifically 820 grams, net, exceeds the weight of the white rice,
which was 180 grams, net. Accordingly, NY G83084 is modified to reflect that the essential
character of the “Paella de Marisco” (item #1, paella mix and rice) is imparted by the paella mix,
which was determined to be classified in subheading 1605.90.60, HTSUS. In the 2000 HTSUS
Basic Publication (February 1, 2000), subheading 1605.90.60, HTSUS, provided for
“Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Other: Other:
Other.” The equivalent provision in the 2025 HTSUS is subheading 1605.69.00, which provides
for “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Other aquatic
invertebrates: Other.”
HOLDING:
By application of GRI 1, 3(b), and 6, the three tuna and rice kits, referred to in NY
N327487 as “Tuna Bowls,” are classified under heading 1604, HTSUS, and specifically, in
subheading 1604.14, HTSUS, which provides for “Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Tunas, skipjack
tuna and bonito (Sarda spp.).”
Duty rates are provided for convenience and are subject to change. The text of the most
recent HTSUS and the accompanying duty rates are provided on the internet at
https://hts.usitc.gov/.
EFFECT ON OTHER RULINGS:
NY N327487, dated September 2, 2022, is REVOKED.
NY G83084, dated October 30, 2000, is MODIFIED to reflect that the essential character
of the “Paella de Marisco” (item #1, paella mix and rice) is imparted by the paella mix and is
classified accordingly.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after
its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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