CLA-2-19:OT:RR:NC:N5:228
Oliver Wright
Edge Worldwide Logistics Ltd
Springfield House, 2 Springfield Road Manchester M33 7XS United Kingdom
RE: The tariff classification of a frozen meal from the United Kingdom
Dear Mr. Wright:
In your letter dated January 11, 2023, you requested a tariff classification ruling on behalf of your client Whats Cooking Deeside UK.
An ingredients breakdown, a product specification sheet and pictures of the product accompanied your inquiry.
The subject merchandise is described as cooked macaroni pasta in a creamy Cathedral City cheddar cheese sauce, sprinkled with toasted breadcrumbs, grated Cathedral City cheddar cheese, and parsley. The product is mixed in the same tray and will be imported frozen, in 400-gram packages. Directions on the product label instruct the consumer to place it in the oven at a temperature of 180 degrees Celsius for 45-50 minutes or microwave for approximately 6-8 minutes.
The applicable subheading for the product will be 1902.30.0040, 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, gnocchi, ravioli, cannelloni…other pasta…other…frozen. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division