CLA-2-19:RR:NC:2:228 G80300

Mr. Larry Haney
International Diversity, Inc.
18021 Norwalk Blvd. Suite 207
Artesia, CA 90701

RE: The tariff classification of food preparations from Thailand.

Dear Mr. Haney:

In your letters dated June 20, 2000, and July 25, 2000, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letters. The products are frozen, pre-cooked, ready to eat foods, containing less than 20 percent seafood. Thai Style Noodle with Shrimp (Phad Thai) is made from noodles, noodle sauce (tamarind paste, pickled white radish, soy sauce, sugar, water, and tapioca flour), fried egg, soy bean curd, shrimp, and bean sprouts. Shrimp in Green Curry with Rice is made from cooked rice, green curry paste (green chili, red onion, garlic, galangal, lemon grass, salt, sugar, spice, fennel, coriander seed, and water), shrimp, eggplant, sweet basil leaf, chilis, and Kaffir leaf. Pineapple Fried Rice with Shrimp contains fried rice, shrimp, pineapple, garlic, vegetable oil, raisin, salt, and sugar. Stir-Fried Shrimp and Basil Leaves with Rice contains cooked rice, shrimp, basil leaves, seasoning (soy sauce, salt, and sugar), and chilis. Sour and Spicy Shrimp Soup is a soup made from extract soup (water, lemon juice, salt, chili paste, sugar, onion ring, garlic, soybean oil dried shrimp, and dried chili), shrimp, and mushroom.

The applicable subheading for the Thai Style Noodle with Shrimp (Phad Thai), will be 1902.30.0040, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 6.4 percent ad valorem.

The applicable subheading for Shrimp in Green Curry with Rice, Pineapple Fried Rice with Shrimp, Stir-Fried Shrimp and Basil Leaves with Rice will be 1904.90.0020, HTS, which provides for cereals (other than corn (maize)) in grain form…pre-cooked or otherwise prepared, not elsewhere specified or included…other …frozen. The rate of duty will be 14 percent ad valorem.

The applicable subheading for Sour and Spicy Shrimp Soup will be 2104.10.0060, HTS, which provides for soups and broths and preparations therefor…other…other. The rate of duty will be 3.2 percent ad valorem.

Articles classifiable under subheadings 1904.90.0020, HTS and 2104.10.0060, HTS, which are products of Thailand 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 Stanley Hopard at 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division