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NY 852152


MAY 10, 1990

CLA-2-19:S:N:N1:228 852152

CATEGORY: CLASSIFICATION

TARIFF NO.: 1904.90.0020

Mr. Gary Brunell
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of fried rice from Canada.

Dear Mr. Brunell:

In your letter dated April 30, 1990, on behalf of Wong Wing Foods, Inc., Montreal, Quebec, Canada, you requested a tariff classification ruling.

Two food preparations are described in your letter - chicken fried rice and vegetable fried rice. The former consists of 78 percent steamed rice, 6 percent celery, 6 percent chicken, 4 percent soya sauce, 2 percent canola oil, one percent each of sugar and salt, and less than one percent each of red pepper, flavor and seasoning. The vegetable fried rice contains 82 percent steamed rice, 7 percent celery, 5 percent soya sauce, 2 percent canola oil, one percent each of sugar and salt, and less than one percent each of red pepper, flavor and seasoning. Both are fully prepared food dishes, put up in 3-pound, vacuum-packed plastic pouches, and frozen, only requiring reheating prior to eating.

The applicable subheading for the chicken fried rice and vegetable fried rice will be 1904.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for cereals, other than corn (maize), in grain form, pre-cooked or otherwise prepared ...other...frozen. The rate of duty will be 17.5 percent ad valorem.

Goods classifiable under subheading 1904.90.0020, HTS, which have originated in the territory of Canada, will be entitled to a 14 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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