CLA-2-19:RR:NC:2:228 K81070
Mr. Bob Kerr
Marlow Foods Limited
Station Road
Stokesley North Yorkshire
England TS9 7AB
RE: The tariff classification of rice preparations from England.
Dear Mr. Kerr:
In your letters dated September 26, 2003, and October 30, 2003, you requested a tariff classification ruling.
Ingredients breakdowns and descriptive literature accompanied your first letter and a description of the manufacturing process accompanied your second letter. The Quorn brand of Sauté Creations - Mexican, Tikka, and Biryani are frozen rice-based food preparations composed mainly of precooked rice (53 percent, 46.6 percent, and 44.7 percent, respectively), Quorn (a myco-protein product), vegetables, and other flavorings, put up in retail packages. Preparation by the consumer involves heating in a skillet with a small amount of oil for approximately 10 minutes.
The applicable subheading for these products will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included...other...frozen. The rate of duty will be 14 percent ad valorem.
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