N340416

N340416 June 17, 2024 CLA-2-19:OT:RR:NC:N5:232 CATEGORY: Classification TARIFF NO.: 1904.10.0040 Monica Yu Gemini Food Corporation 251 Benton Court City of Industry, CA 91789 RE: The tariff classification of Great Day Seafood Congee from Taiwan Dear Ms. Yu: In your letter dated May 11, 2024, you requested a tariff classification ruling. A sample. ingredients statement, descriptive literature and a manufacturing flowchart accompanied your request. The sample was examined and disposed of. The subject merchandise is described as Great Day Seafood Congee. Great Day Seafood Congee consists of 28% brown rice, 23.4% maltodextrin, 16% rice, 15% starch acetate, 4.8% mixed vegetables (cabbage, celery, onion, white pepper), 3% mixed seafood (shrimp, crabstick, kelp), 3% salt, 3% sucrose, 2% bonito and kelp seasoning powder, 1.2% glucose, 0.4% yeast extract and 0.2% lecithin. The product is a congee powder mix that will be put up for retail sale in packets. Multiple packets in plastic bags or polybags will be sold to wholesalers, online stores and supermarkets. Package instructions direct the user to add hot water (approximately 7.44 ounces) into a cup or bowl, pour in the packet contents, stir, let it stand for 3 to 5 minutes and serve. You have suggested classification of the Great Day Seafood Congee under subheading 1904.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Prepared foods obtained by the swelling or roasting of cereals or cereal products … other.” Based upon the products’ ingredients (it contains sucrose aka cane or beet sugar), it will be classified elsewhere. The applicable subheading for the Great Day Seafood Congee will be 1904.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products … containing cane and/or beet sugar. The rate of duty will be 1.1 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/. 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 Frank Troise at frank.l.troise@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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 Frank Troise at frank.l.troise@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division