CLA-2-19:OT:RR:NC:N4:228
Mr. Philippe Gregoire
Laboratoires C.O.P., Inc.
60 Jean-Proulx
Gatineau, Quebec J8Z 1W1
Canada
RE: The tariff classification of a dry couscous mix from Canada
Dear Mr. Gregoire:
In your letter dated February 26, 2016 you requested a tariff classification ruling.
An ingredients list, technical data sheet, manufacturing process flow chart, photographic representation of the cooked product, and a sample accompanied your letter. The sample was examined and disposed of. The product is called “Mushroom and Parmesan Couscous Risotto Mix,” however, there is no rice, or risotto listed as an ingredient. The product is said to contain couscous (pea protein isolate, wheat protein isolate, modified wheat starch, inulin, dried egg yolks, and sodium phosphate), parmesan and cheddar cheeses (pasteurized milk, cultures, salt, enzymes), dehydrated vegetables (mushrooms, leeks, green onions, and chives), buttermilk powder, salt, spices, yeast extract, natural flavor, mushrooms, xanthan gum, and silicon dioxide. The product is imported boxed for retail in 7 packets each 43 grams (1.5 oz.), net packed. Use directions say to pour about 3 fluid ounces of very cold water into a shaker. Add the contents of one packet and mix well. Heat in a microwave for about 2 minutes. Let stand for 5 minutes prior to serving.
The applicable subheading for the dry couscous mix 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, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared . . . couscous. The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 bruce.hadleyjr.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division