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HQ 086283

May 14, 1990

CLA-2:CO:R:C:G 086283 SER


TARIFF NO.: 1602.31.0020, 1605.20.0510, 1605.20.0590, 1901.90.9060, 1901.90.9095

Mr. Dennis Kovler
Traffic Manager
Mitsui Foods, Inc.
Continental Plaza
401 Hackensack Avenue
P.O. Box 825
Hackensack, NJ 07602

RE: Modification of New York Ruling Letter 828470; Oriental foods, Dim Sum

Dear Mr. Kovler:

This is in reference to New York Ruling Letter (NYRL) 828470, dated April 20, 1988, which classified food products under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review of that ruling, it has been determined that the classifications in NYRL 828470 are incorrect and, therefore, that ruling is modified pursuant to 177.9(d), of the Customs Regulations (19 C.F.R. 177.9(d)).


The merchandise at issue consists of five products of oriental foods imported from Hong Kong. They are: turkey shomai, comprised of 27 percent turkey meat and 20 percent shrimp; chicken wonton, comprised of 27 percent shrimp and 13 percent chicken; hargrow, comprised of 37 percent shrimp; turkey wok sticker and turkey cocktail spring roll, both comprised of less than 20 percent, by weight, of meat. All consist of a dough jacket filled with a mixture of the meat, fish, and/or vegetables, that is shaped, steamed, frozen and packaged.


What is the proper classification of the oriental food items under the HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the Headings and any relative section or chapter notes.

In NYRL 828470 the spring rolls were classified in subheading 2106.90.6095, HTSUSA, which provides for food preparations not elsewhere specified or included . . . frozen. The shomai, wok sticker, wonton, and hargrow were classified in subheading 1902.20.0040, HTSUSA, which provides for stuffed pasta, whether or not cooked or otherwise prepared . . . frozen. The rate of duty for all of the products was 10 percent ad valorem. Upon further review, it is Customs position that the products at issue are properly classified in different subheadings.

Although the products classified as pasta are similar in construction to stuffed pasta, these Oriental specialty items are best described as filled dumplings. In trade, such products are never referred to or marketed as pasta products. In addition, these products are not commercially interchangeable with pasta products. Like pasta, these dumplings have their own, distinct, commercial identity.

Chapter 16, HTSUS, more specifically covers the products at issue. The chapter notes state that "food preparations fall in this chapter provided that they contain more than 20 percent by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight." The Notes to Chapter 19, HTSUS, further support classification in Chapter 16, HTSUS. They exclude "food preparations containing more than 20 percent by weight of sausage, meat, meat offal, . . ., fish or crustaceans, . . ., or any combination thereof (Chapter 16)." Following this analysis the shomai, wonton, and hargrow are classified in Chapter 16, HTSUS, in the Heading corresponding to the component that predominates by weight. The shomai, with 27 percent turkey meat and 20 percent shrimp, would be classified in subheading 1602.31.0020, HTSUSA. The wonton, with 27 percent shrimp and 13 percent chicken, and the hargrow, with 37 percent shrimp, would be classified in subheading 1605.20.0510, HTSUSA, when in airtight containers, or 1605.20.0590, HTSUSA, when otherwise put up.

Chapter 16, as mentioned, precludes products which contain less than 20 percent by weight of meat, fish, etc. The wok sticker and the spring rolls contain 20 percent or less of meat or shellfish, and therefore, is precluded from classification in this Chapter. These products consist of a cereal-based dough jacket, and it is Customs position that the dough wrapper distinguishes these products from other products. Therefore, the products are properly classified in subheading 1901.90.9060, HTSUSA, when put up for retail sale, or 1901.90.9095, HTSUSA, when otherwise put up.

This classification change is made pursuant to 19 C.F.R. 177.9(d)(1) which states "any ruling letter found not to be . . . in accordance with the current view of the Customs Service may be modified or revoked. Modification or revocation of a ruling letter shall be effected by Customs Headquarters by giving notice to the person to whom the ruling letter was addressed . . . ."

The effect of the modification of ruling letters is stated in 19 C.F.R. 177.9(d)(2), which provides, "the modification . . . of a ruling letter will not be applied retroactively with respect to the person to whom the ruling was issued, or to any person directly involved in the transaction to which that ruling related . . . ."


The shomai is properly classified in subheading 1602.31.0020, HTSUSA, which provides for other prepared or preserved meat, meat offal or blood: of poultry of heading 0105: of turkeys: prepared meals. The rate of duty is 10 percent ad valorem. The wonton and hargrow are properly classified, when in airtight containers, in subheading 1605.20.0510, HTSUSA, which provides for prepared or preserved fish . . .: shrimps and prawns: products containing fish meat; prepared meals: in airtight containers, dutiable at 10 percent ad valorem. If otherwise put up, the wonton and hargrow, are properly classified in subheading 1605.20.0590, HTSUSA. The rate of duty is 10 percent ad valorem.

The spring rolls and wok sticker are properly classified, if put up for retail sale, in subheading 1901.90.9060, HTSUSA, which provides for food preparations of flour, meal, . . ., not elsewhere specified or included: other: put up for retail sale. Or if otherwise put up, in subheading 1901.90.9095, HTSUSA. The rate of duty is 10 percent ad valorem.

This modification is prospective, and thus, there is no change for past entries. A copy of this ruling letter should be attached to any further entries of this merchandise.

NYRL 828470 is hereby modified.


John Durant, Director
Commercial Rulings Division

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