H315665

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H315665 July 15, 2021 OT:RR:CTF:FTM H315665 MD CATEGORY: Classification; Origin Ms. Sheri G. Lawson Willson International, Inc. 160 Wales Avenue, Suite 100 Tonawanda, NY 14150-2508 RE: Tariff Classification and Country of Origin Marking of Frozen Meal Kits; USMCA Dear Ms. Lawson, This is in response to your request, dated November 18, 2020, for a binding ruling, on behalf of your client, Premier Marine USA Inc. The submission requested a ruling on the applicability of the United States-Mexico-Canada Agreement (“USMCA”), as well as the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) and country of origin marking of two variants of Chicken Korma Meal Kits. Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division (“NCSD”) for review. Our ruling is set forth below. FACTS: The subject merchandise is described as “cooked chicken, basmati rice cauliflower and onions, in a mild creamy coconut curry sauce, served with mini naan bread, prepped and portioned for a simple stovetop finish.” The component ingredients arrive at Canadian facilities in sealed plastic bags and are processed as follows. The frozen chicken and vegetables are removed from their individual bags, weighed, blended, and packaged together in new plastic bags. The mini naan bread is removed from its bags and are re-packaged in new plastic bags, with 10 pieces of mini naan bread per bag. These newly packaged bags are placed alongside the received bags of Korma Sauce and IQF Basmati Rice in a “master bag,” which is sealed and placed into the cartons for shipment to the United States. Each Chicken Korma Meal Kit is sold in a “family-sized” unit of approximately 907 grams, with each component ingredient portioned in individual pouches, frozen, and packed into pre-printed retail bags with tear strips. According to attached supplemental materials, the specific ingredient breakdowns for the two Chicken Korma Meal Kit variants is as follows: The Chicken Korma Meal Kit designated “FG 260” contains approximately 40.35% Korma Coconut Curry Sauce, 20.10% Individual Quick Frozen (“IQF”) Chicken Breast Fillet, 19.71% IQF Cooked Basmati Rice, 13.23% Mini Naan Bread, and 6.62% IQF Vegetables. The IQF Chicken Breast Fillet is a product of the United States, while the Korma Coconut Curry Sauce and Mini Naan Bread are products of Canada. The ingredients of “FG 260” are as follows: Ingredient Origin HTSUS Classification  Korma Coconut Curry Sauce Canada 2103.90.90  IQF Chicken Breast Fillet United States 1602.32.00  IQF Cooked Basmati Rice India and/or Pakistan 1904.90.01  Mini Naan Bread Canada 1905.90.10  IQF Vegetables China 0710.90.91   The Chicken Korma Meal Kit designated “FG 261” contains approximately 40.35% Korma Coconut Curry Sauce, 19.96% IQF Chicken Breast Fillet, 19.85% IQF Cooked Basmati Rice, 13.23% Mini Naan Bread, and 6.62% IQF Vegetables. As with the “FG 260” kit, the component ingredients for the “FG 261” kit are received at Canadian facilities in sealed plastic bags. The IQF Chicken Breast Fillet is a product of the United States, while the Korma Coconut Curry Sauce and Mini Naan Bread are products of Canada. The ingredients of “FG 261” are as follows: Ingredient Origin HTSUS Classification  Korma Coconut Curry Sauce Canada 2103.90.90  IQF Chicken Breast Fillet United States 1602.32.00  IQF Cooked Basmati Rice India and/or Pakistan 1904.90.01  Mini Naan Bread Canada 1905.90.10  IQF Vegetables China 0710.90.91   ISSUES: What is the tariff classification of the Chicken Korma Meal Kits? Are the Chicken Korma Meal Kits eligible for preferential tariff treatment under the USMCA? What is the country of origin marking of the Chicken Korma Meal Kits? LAW AND ANALYSIS: Tariff Classification Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. GRI 3(a) and 3(b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The 2021 HTSUS provisions under consideration are as follows: 1602: Other prepared or preserved meat, meat offal or blood: Of poultry of heading 0105: 1602.32.00: Of chickens. . . Prepared meals: 1602.32.0010: In airtight containers. . . 1602.32.0030: Other. . . * * * The Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized to understand the language of the HTSUS. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The ENs to GRI 3(b) state, in relevant part: (VI) This second method relates only to: Mixtures. Composite goods consisting of different materials. Composite goods consisting of different components. Goods put up in sets for retail sales. It applies only if Rule 3(a) fails. (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different types of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. […] (X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to meal goods which: Consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule; Consist of products or articles put up together to meet a particular need or carry out a specific activity; and Are put up in a manner suitable for sale directly to end users without repacking (e.g. in boxes or cases or on boards). “Retail sale” does not include sales of products which are intended to be re-sold after further manufacture, preparation, repacking or incorporation with or into other goods. The term “goods put up in sets for retail sale” therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together. For example, different foodstuffs inten

Tariff ClassificationClassification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.GRI 3(a) and 3(b) provide as follows:When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.Mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.The 2021 HTSUS provisions under consideration are as follows:1602: Other prepared or preserved meat, meat offal or blood: Of poultry of heading 0105: 1602.32.00: Of chickens. . . Prepared meals: 1602.32.0010: In airtight containers. . .1602.32.0030: Other. . .* * * The Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized to