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NY J84317

May 30, 2003

CLA-2-19:RR:NC:2:228 J84317


TARIFF NO.: 1904.90.0120

Mr. Andrew Werner
Western Overseas Corporation
883 Airport Park Rd.
Suite D
Glen Burnie, MD 21061

RE: The tariff classification of paella from Belgium.

Dear Mr. Werner:

In your letter dated April 22, 2003, on behalf of Best Harvest, you requested a tariff classification ruling.

An ingredients breakdown was submitted with your letter. The product is paella consisting of 60 percent yellow rice, 7 percent pollack, 6 percent peas, 5 percent each of chicken and red peppers, 3 percent each of mushrooms, onions, and tomatoes, and two percent each of shrimps, mussels, squid, and flavoring. The paella is pre-cooked and will be imported in frozen condition. Preparation involves heating in the microwave or frying pan.

The applicable subheading for the paella will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or includedotherfrozen. The rate of duty will be 14 percent.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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