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NY G83084





October 30, 2000

CLA-2-10:RR:NC:2:231 G83084

CATEGORY: CLASSIFICATION

TARIFF NO.: 1006.30.9020; 1605.90.6055; 7323.99.7000

Ms. Marina Flores
R.E. Delgado, Inc.
P.O. Box 9024136
San Juan, PR 00902-4136

RE: The tariff classification of a paella kit comprised of paella seafood and seasoning mix, white rice, and a frying pan, and a paella set consisting of paella seafood and seasoning mix and white rice, from Spain.

Dear Ms. Flores:

In your letter, dated September 27, 2000, you requested a classification ruling on behalf of your client, RDME Traders, San Juan, PR.

The submitted samples are described thus:

“Costador” brand “Paella de Marisco” consists of a foil bag containing paella seafood and seasoning mix and a bag of white rice. The foil bag contains the following paella ingredients: 55 percent fish broth (comprised of 77 percent water, 23 percent fish, and 0.08 percent salt), 21.05 percent shellfish (58 percent squid, 29 percent Norway lobsters, and 13 percent mussels), 18.5 percent rice, 3 percent olive oil, 1.8 percent tomato, and 0.05 percent red pepper. Medium grain, white rice (not parboiled) is packed in a plastic bag. The paella seafood and seasoning mix (550 grams, net) and the white rice (180 grams, net) are packed in a cardboard box (730 grams, total net). This product is considered to be a set for Customs classification purposes, because it includes all the ingredients necessary to make a paella dish. The essential character is imparted by the rice (1006.30.9020, HTS).

“Costador” brand “Paella de Marisco” (frying pan included) is comprised of a foil bag containing paella seafood and seasoning mix, a bag of white rice, and a reusable, 13 inch frying pan. The foil bag contains the following paella ingredients: 55 percent fish broth (comprised of 77 percent water, 23 percent fish, and 0.08 percent salt), 21.05 percent shellfish (58 percent squid, 29 percent Norway lobsters, and 13 percent mussels), 18.5 percent rice, 3 percent olive oil, 1.8 percent tomato, and 0.05 percent red pepper. Medium grain, white rice (not parboiled) is packed in a plastic bag. The 13 inch, reusable frying pan is unplated, of mild steel, and it has two side handles. The paella seafood and seasoning mix (820 grams, net) and the white rice (180 grams, net) are packed in the frying pan in a cardboard box. The paella kit is not considered to be a set for Customs classification purposes because it includes a metal skillet. The metal skillet is not part of the paella meal set. Therefore, the combination is not considered to be a set and each item is classifiable individually.

The applicable subheading for “Paella de Marisco” (item #1, paella mix and rice) and “Paella de Marisco” (item #2, the white rice only) will be 1006.30.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for rice, semi-milled or wholly milled rice, whether or not polished or glazed, other, medium grain. The rate of duty will be 1.4 cents per kilogram.

The applicable subheading for “Paella de Marisco” (item #2, paella mix only) will be 1605.90.6055, HTS, which provides for crustaceans, molluscs and other aquatic invertebrates, prepared or preserved, other, other, other, squid, other. The rate of duty will be free.

The applicable subheading for “Paella de Marisco” (item #2, the frying pan only) will be 7323.99.7000, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, contact National Import Specialist Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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