CLA-2-10:OT:RR:NC:N2:231
Mr. Rahat Chowdhury
Albany Farms LLC
501 S Oxford Avenue
Suite No. 32
Los Angeles, CA 90020
RE: The tariff classification of Rice, Sunflower Oil and Mayonnaise from Pakistan, Ukraine and Brazil.
Dear Mr. Chowdhury:
In your letter dated October 22, 2018, you requested a tariff classification ruling.
There are four items under review, which you have stated will be imported under your brand, “Albany Farms.”
Long Grain Parboiled Rice IRRI-6 is a well-milled, polished, parboiled white long grain rice. The item will be imported in 2-pound and 5-pound plastic bags, respectively.
Long Grain White Rice IRRI-6 is a well-milled, polished white long grain rice. The item will be imported in 2-pound and 5-pound plastic bags, respectively.
Sunflower oil is derived from sunflower seeds. According to the narrative flow chart you submitted, the seeds are cleaned, dried, winnowed, dehulled, crushed, wet-heat treated and pressed for oil. The ensuing oil is refined (i.e. deodorized, winterized, filtered etc.) and bottled. The item will be imported in polyethylene terephthalate (PET) bottles with a net weight between 400 grams and 5000 grams.
Mayonnaise is composed of water, vegetable soybean oil, modified starch, cane sugar, salt, vinegar, egg yolk, and trace amounts of lemon juice, lactic acid, citric acid, and xanthan gum. The item will be imported in unspecified polyethylene terephthalate (PET) containers with a net weight of 500 grams.
The applicable subheading for the Long Grain Parboiled Rice IRRI-6 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 rate of duty will be 11.2 percent ad valorem.
The applicable subheading for the Long Grain White Rice will be 1006.30.9055, HTSUS, which provides for Rice: Semi-milled or wholly milled rice, whether or not polished or glazed: Other: Other: Long grain. The rate of duty will be 1.4 cents per kilogram.
The applicable subheading for the Sunflower Oil will be 1512.19.0020, HTSUS, which provides for Sunflower-seed, safflower or cottonseed oil, and fractions thereof, whether or not refined, but not chemically modified: Other: Sunflower-seed oil. The rate of duty will be 1.7 cents per kilogram plus 3.4 percent ad valorem.
The applicable subheading for the Mayonnaise will be 2103.90.9020, HTSUS, which provides for Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: Other: Other: Mayonnaise. 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 the World Wide Web at https://hts.usitc.gov/current.
Articles classifiable under subheading 1006.30.1020, HTSUS, which are products of Pakistan 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division