CLA-2-19:OT:RR:NC:2:228
Mr. Bob Kerr
Marlow Foods, Ltd.
Station Road, Stokesley
North Yorkshire TS9 7AB
Great Britain
RE: The tariff classification of imitation meat products and lasagna from the United Kingdom
Dear Mr. Kerr:
In your letter dated April 14, 2011, you requested a tariff classification ruling.
Ingredients breakdowns for three products in the Quorn brand product line were submitted with your letter. Quorn brand Kung Pao is a prepared meal composed of Quorn chicken pieces (imitation meat), egg noodles, kung pao sauce, carrot, mixed peppers and green beans. Quorn brand Lasagna is a stuffed pasta product topped with cheese. The lasagna is composed of ragu ( a “meat” sauce consisting of chopped tomatoes, Quorn mince (imitation meat), onion, mushroom, red wine, water, vegetable stock base, corn starch, olive oil, tomato puree, garlic, salt, paprika, thyme, smoked paprika, bayleaf, dried oregano and pepper), white sauce, pasta and mozzarella cheese. The kung pao and lasagna products will be retailed packed in the United Kingdom and imported in frozen condition.
The applicable subheading for the Quorn brand Lasagna will be 1902.20.0040, 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, such as spaghetti, macaroni, noodles, lasagna…stuffed pasta, whether or not cooked or otherwise prepared…other…frozen. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Quorn brand Kung Pao will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Your inquiry does not provide enough information for us to give a classification ruling on the Quorn brand Enchilada. Your request for a classification ruling should indicate whether corn tortilla is precooked, and provide the total milk solid content fat and non-fat, from mozzarella cheese, cream cheese and soured cream. In addition, provide the preparation instructions provided to purchasers. When this information is available, you may wish to consider resubmission of your request.
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