CLA-2-19:OT:RR:NC:N2:232
Mary Kastner
PMK Internation LLC
18900 8th Ave S, STE 900
Seatac, WA 98148
RE: The tariff classification, Country of Origin, and Section 301 determination of pre-cooked long grain rice from Vietnam.
Dear Ms. Kastner:
In your letter dated August 30, 2019, on behalf of your client Sea Perfection American Corporation, you requested a tariff classification, country of origin and Section 301 determination ruling on long grain rice.
The subject merchandise is pre-cooked long grain rice. The rice is grown in Vietnam and shipped to China for washing, boiling and packaging prior to importation into the United States.
The applicable subheading for the pre-cooked long grain rice will be 1904.90.0140, 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 . . . other. The general 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 https://hts.usitc.gov/current.
The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part.
A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993).
In Headquarters Ruling Letter (HQ) 967925, dated February 28, 2006, CBP determined that thermal processing, or cooking did not result in the "Wild Rice" product with a different name, character, or use. The essential character of the "Wild Rice" product was retained. The wild rice ingredient of U.S. origin had not undergone a substantial transformation.
In this instance, the washing and boiling of the pre-cooked long grain rice in China does not constitute a substantial transformation. The country of origin of the pre-cooked long grain rice will be Vietnam. The long grain rice is excluded from the Section 301 additional rate of duty as it is not a product of China.
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 website 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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division