July 9 CBP Bulletin Proposes to Revoke Rulings on Tuna and Rice Kits
In the July 9 Customs Bulletin (Vol. 59, No. 28), CBP published proposals to revoke ruling letters concerning the tariff classification for tuna and rice kits.
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Comments on Proposal Due Aug. 9
CBP said consideration will be given to any written comments received by Aug. 9 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations after the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Tuna and Rice Kits
| Items: N327487: Tri-Union Seafoods' teriyaki tuna bowl with white rice, lemon and ginger sesame tuna bowl with white rice and sweet and spicy tuna bowl with white rice; NY G83084: Costador brand “Paella de Marisco,” consisting of a foil bag containing paella seafood and seasoning mix and a bag of white rice, and Costador brand “Paella de Marisco” (frying pan included), which is comprised of a foil bag containing paella seafood and seasoning mix, a bag of white rice, and a reusable, 13-inch frying pan |
| Current: N327487: 1604.20.05, which provides for “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals;" G83084: 1006.30.90, which provides for “Rice: Semi-milled or wholly milled rice, whether or not polished or glazed: Other.” |
| Proposed: NY N327487: 1604.14, which provides for “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Tunas, skipjack tuna and bonito (Sarda spp.);" G83084: 1605.90.60, which provides for “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Other aquatic invertebrates: Other.” |
| Reason: N327487: The exceptions for classification in Chapter 16 that are provided for in Note 2 to Chapter 16 are inapplicable to the subject products, and the applicable heading for the “Tuna Bowl” meal kits is heading 1604. Upon examination of the sample tuna mixtures provided to CBP and the National Commodity Specialist Division, CBP has determined that the tuna in these products was not minced because it was chunky and the pieces vary in size. Therefore, the three subject products are classified in subheading 1604.14. Since CBP didn't have enough information to determine whether any oil that is present in the products is a result of the preparation of the products or if the oil is separately added, CBP could only provide the classification of these products at the six-digit level, specifically, in subheading 1604.14. G83084: Similar to CBP's discussion concerning essential character for the product in N327487, the agency found that the seafood in the paella seafood and seasoning mix distinguishes the “Paella de Marisco” product in NY G83084 and makes it a seafood paella. Additionally, in NY G83084, the weight of the paella seafood and seasoning mix, specifically 820 grams, net, exceeds the weight of the white rice, which was 180 grams, net. Accordingly, NY G83084 is modified to reflect that the essential character of the “Paella de Marisco” (item #1, paella mix and rice) is imparted by the paella mix, which was determined to be classified in subheading 1605.90.60. |
| Proposed for revocation: NY N327487, dated Sept. 2, 2022; NY G83084: Oct. 30, 2000 |
| Proposed new ruling: HQ H329437 |