CLA-2-19:OT:RR:NC:N5:228
Scott Hoffman
Trans American Customs Brokers
300 Airborne Parkway, Suite 212
Buffalo, NY 14225
RE: The tariff classification of a frozen meal from Vietnam
Dear Mr. Hoffman:
In your letter dated April 19, 2024, you requested a tariff classification ruling.
An ingredients breakdown, a product specification sheet and pictures of the product accompanied your
inquiry.
The subject merchandise is described as a shrimp scampi with spaghetti & cherry tomatoes ready-to-eat meal.
The cooked spaghetti is placed at the bottom of the microwave-safe tray with 6 pieces of shrimp on top. The
meal is garnished with fresh half-cut cherry tomatoes, fresh blanched parsley and drizzled with garlic & herb
scampi sauce. The ingredients are mixed in the tray and contain approximately 63 percent cooked spaghetti
(wheat semolina, durum wheat flour, water), with the balance of the ingredients consisting of shrimp, cherry
tomatoes, garlic butter sauce and parsley. The ready-to-eat meal will be imported frozen, in 284-gram (10
ounce per tray) packages. Directions on the product label instruct the consumer to pierce the plastic film with
a fork twice, place the tray into the microwave and cook on high for 3 minutes, cool, remove the plastic film
and consume.
The applicable subheading for the ready-to-eat meal 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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including Vietnam, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 1902.30.0040, HTSUS, listed above.
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.
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 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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division