CLA-2-19:OT:RR:NC:2:228
Mr. Steve Homokay
Livingston International Trade Services Inc.
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of various frozen meals from Canada.
Dear Mr. Homokay:
In your letters dated April 28, 2010, and May 6, 2010, you requested a tariff classification ruling.
Five samples were submitted following your second letter and were received by this office on May 14, 2010. The samples were examined and disposed of. The products are prepared, meatless, single-serving frozen meals packaged for retail sale in a coated paper tub with plastic film cover. Thai Delight (product 6000228) is strips of seitan in a sweet-and-sour tomato-based sauce served on a bed of white rice. Greek-Style Casserole (product 6000229) contains one-inch, sautéed tofu squares mixed with vegetables and sauce, served alongside pre-cooked rice. Vegetable Couscous (product 6000230) is a semolina dish prepared with a variety of chopped vegetables. Veggie Bourguignon Stew (product 6000231) is composed of ½- to 1-inch pieces of seitan simmered in a thick red wine sauce with mushrooms, onions and spices, alongside mashed potatoes. Chinese Stir-Fry (product 6000232) contains seitan strips in a tomato and tamari sweet-and-sour sauce served over garlic-sautéed pasta. The preparation instructions for the end user require heating via microwave for four minutes or oven for 35-40 minutes.
The applicable subheading for the Vegetable Couscous will be 1902.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared…couscous, whether or not prepared…couscous. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Thai Delight, Greek-Style Casserole, Veggie Bourguignon Stew, and Chinese Stir-Fry will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty 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 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 telephone number (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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division