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1

HQ 953651

June 16,1993

CLA-2 CO:R:C:F 953651 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6099

Mr. Bill McQuaid
W.P. McQuaid Enterprises
R.R.2 S26 C23
Gibsons, B.C., Canada VON 1VO

RE: Classification of Seasoned Rice Preparations

Dear Mr. McQuaid:

This is in reference to your inquiry concerning the classification of certain food preparations in the Harmonized Tariff Schedules of the United States (HTSUS).

FACTS:

The products, referred to as "Tilly's Galley Cajun Jambalaya" and "Tilly's Galley Seafood Curry", are mixtures of parboiled rice, dried vegetables, herbs and spices, put up in 10- ounce plastic bags with cardboard headers. The Jambalaya mix is said to consist of 88 percent rice, 6 percent vegetables, and 6 percent spices. The directions state that the mix is cooked in boiling water for 20 minutes, after which fish, sausage and tomatoes may be added.

The Seafood Curry is composed of 71 percent rice, 27 percent spices and 1.6 percent vegetables. Directions state that cooked seafood is to be added after the rice mixture is cooked.

For both rice products the rice used is said to be parboiled and the directions advise that the mixes be cooked in a boiling water mixture for 20 to 25 minutes.

ISSUE:

Whether the rice mixtures are classifiable as food preparations, not elsewhere specified or included in heading 2106.90.60, HTSUS, or as prepared foods obtained by swelling or roasting of cereal or cereal products, in subheading 1904.10.00,

LAW AND ANALYSIS:

The suggestion is made that the parboiled rice mixtures might be classifiable in subheading 2008.92, HTSUS, which provides for mixtures of fruit, nuts, and other edible parts of plants, otherwise prepared or preserved. However, here the vegetables and seasonings are merely mixed with the rice and not prepared; with none of the ingredients considered fruit, nuts or parts of plants.

Heading 1904 covers prepared foods obtained by the swelling or roasting of cereals and cereal products; cereals precooked or otherwise prepared. In this instance the parboiled rice preparation has to be cooked in boiling water for 20 or 25 minutes, so that it can not be considered precooked or otherwise prepared.

The Explanatory Notes to heading 2106 state that the heading covers human food preparations, either directly or after processing, as well as preparations consisting wholly or partly of foodstuffs used in the making of human foods.

HOLDING:

Cajun Jambalaya and Seafood Curry rice preparations are classifiable as other food preparations not elsewhere specified or included, in subheading 2106.90.6099, HTSUS. The rate of duty is 10 percent ad valorem.

Sincerely,


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