CLA-2-19:OT:RR:NC:N2:228

Mr. Emmanuel Rain
Frial Inc.
659 Oak Grove Avenue – Ste. 505
Menlo Park, CA 94025

RE: The tariff classification of a frozen ready meal from France

Dear Mr. Rain:

In your letter dated February 6, 2013 you requested a tariff classification ruling.

An ingredients list accompanied your letter. The product is said to be salmon with bulgur and quinoa, and contains 39 percent pre-cooked grains (quinoa, and wheat bulgur), 32 percent vegetables (zucchini, red and yellow bell peppers, spinach, and onions), 19.7 percent salmon, and 9.3 percent sauce. The product is packed in a 20 oz. container.

The applicable subheading for the salmon with bulgur and quinoa meal will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 the 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.

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 Bruce N. Hadley, Jr. at (646) 733-3029.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division