Mr. Mohan Budhrani
My Gourmet Products Inc.
244 South Hillview Dr.
Milpitas, CA 95035
RE: The tariff classification of microwaveable prepared fish “meal kits” from Thailand.
Dear Mr. Budhrani:
In your letter dated August 11, 2014 you requested a tariff classification ruling. In a second submission received here on January 23, 2015, you provided additional information and two samples.
“Seafood Casserole with Pasta” consists of a single, sealed plastic cup containing a prepared blend of the following ingredients: water, fish chunks (26%) (“Dory,” species Pangasius hypophthalmus), cream, red peppers, mushrooms, wheat flour (pasta), peas, tapioca starch, wheat gluten, onions, celery, salt, rice bran oil, yeast extract, parsley, pepper and thyme. The sample cup has a net weight of 8.1 ounces (230g), and is put up for sale, together with a plastic fork, in a small retail box printed with product information and microwave heating instructions for the consumer. It appears that the item will be imported and sold at ambient temperature.
“Green Curry Seafood & Jasmine Rice” consists of two sealed foil pouches, a lidded plastic tray and a plastic spoon put up together in a printed retail box. One of the pouches (net weight 160 grams) is filled with “green curry seafood,” whose ingredients are fish chunks (35%) (“Dory,” species Pangasius hypophthalmus), 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 (0.10%). The other pouch (net weight also 160 grams) is filled with pre-cooked rice, whose ingredients are jasmine rice, water and rice bran oil. The consumer is directed to pour the contents of each pouch into the accompanying plastic tray, which can then be microwaved for approximately one minute to heat the meal. It appears that this kit will be imported and sold at ambient temperature.
The applicable subheading for both of the above-described “meal kits” will be 1604.20.0510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish … : other prepared or preserved fish: … prepared meals. The duty rate will be 10% 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/.
The Generalized System of Preferences (GSP) expired on July 31, 2013. However, if the GSP is reinstated by the United States Congress, articles classifiable under subheading 1604.20.0510, HTSUS, which are products of Thailand may be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP.”
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 Nathan Rosenstein at the email address email@example.com.
Gwenn Klein Kirschner
National Commodity Specialist Division