CLA-2-10:RR:NC:SP:231
Ms. Merle I. Eiss
McCormick & Company, Inc.
18 Loveton Circle
Sparks, MD 21152-6000
RE: The tariff classification of rice / seasoning-mix kits from Thailand.
Dear Ms. Eiss:
In your letter dated March 15, 2007, you requested a tariff classification ruling. Two samples were submitted for our examination.
The first sample, identified as “Lemongrass & Ginger Mix,” consists of a plastic packet of uncooked rice (about 6 ounces) and a metalized-plastic packet of dry seasonings (about 1 ounce) put up together for retail sale in a sealed, printed paperboard box. Based on your letter, information on the packaging, and the appearance of the sample, we understand that the rice is of the “Hom Mali” (Jasmine) type, long-grain, parboiled and milled. The dry seasoning mix is said to contain coconut powder, sugar, salt, lemongrass, ginger, galangal, Kaffir lime, maltodextrin, palm oil, dextrose syrup, hydrolyzed soy protein, yeast extract, green onion, coriander and sodium caseinate. Instructions on the box advise the consumer to stir the contents of both packets together into a pot of boiling water and to simmer about 20 minutes. The resultant cooked, seasoned rice can then be eaten as a side dish or mixed with meat, vegetables, etc., to form a main dish.
The second sample, identified as “Green Chili & Garlic Mix,” is a similar retail kit, consisting of a packet of the same type of rice described above, in this instance accompanied by two small dry-seasoning packets. One seasoning packet contains sugar, salt, Kaffir lime, lemongrass, galangal, cumin, garlic, onion, green chilies, dehydrated carrots, green onions, palm oil, dextrose syrup, soybean oil, hydrolyzed corn protein, yeast extract, sunflower oil, and natural flavor. The second seasoning packet contains coconut milk powder (consisting of coconut, maltodextrin and sodium caseinate). The contents of the three packets are meant to be cooked together in boiling water for about 20 minutes.
For tariff classification purposes, both of the above-described kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted in each instance by the rice.
Accordingly, the applicable subheading for the complete “Lemongrass & Ginger” and “Green Chili & Garlic” rice mix kits will be 1006.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rice: semi-milled or wholly milled rice, whether or not polished or glazed: parboiled: long grain. The duty rate will be 11.2%.
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/.
Articles classifiable under subheading 1006.30.1020, HTSUS, which are products of Thailand may be entitled to duty-free treatment under the Generalized System of Preferences (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 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division