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 prepared 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, Iceland Manufacturing Ltd.
An ingredients breakdown, a product specification sheet and pictures of the product accompanied your inquiry.
The subject merchandise, “Slimming World Korean Style Beef Noodles,” is a ready to heat and serve food preparation put up in individual servings (circular container with a film lid) for retail sale. The product will be imported frozen, and is said to contain a mixture of pre-cooked noodles (water, wheat flour, durum wheat flour, and salt), cooked beef strips, and vegetables (spring onions, carrots, mushrooms, and peppers) in a spicy soy sauce, with sugar and sweetener. Directions on the product label instruct the consumer to remove the container from the packaging, pierce the film lid several times and place it on a microwave plate for 6 minutes. Alternatively, the product can be baked in the oven at a temperature of 190 degrees Celsius for 55 minutes.
The applicable subheading for the product, “Slimming World Korean Style Beef Noodles,” 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