HQ 086853: Modification of Headquarters Ruling Letter 084095; Frozen spring rolls

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        HQ 086853

                       May 14, 1990

CLA-2:CO:R:C:G 086853 SER

CATEGORY:  Classification

TARIFF NO.: 1901.90.9060, or 1901.90.9095

Mr. Sidney Weiss
Pacmarine Products, Inc.
280 North Central Avenue
Hartsdale,  NY  10530

RE:  Modification of Headquarters Ruling Letter 084095;
     Frozen spring rolls

Dear Mr. Weiss:

     This is in reference to Headquarters Ruling Letter (HRL)
084095, dated April 18, 1989, which classified, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), frozen spring rolls.  In that Ruling the products at
issue were classified in subheading 2106.90.6099, HTSUSA, which
provides for food preparations not elsewhere specified or
included: other: other: other.  Pursuant to 177.9 of the Customs
Regulations (19 C.F.R. 177.9), we are modifying HRL 084095.

FACTS:

     The product at issue, spring rolls, are stated to consist of
flour, cabbage, green beans, shrimp, water chestnuts, soy bean
oil, carrots, pea pods, mushrooms, dried bean curd, eggs, soy
sauce, baking powder, salt, pepper, and cinnamon.  They are
packed 6 pieces to a sealed bag and frozen.

ISSUE:

     What is the correct classification for the frozen spring
rolls?

LAW AND ANALYSIS:

  Modification

     Our regulations allow for the modification or revocation of
ruling letters.  As stated in 19 C.F.R. 177.9(d)(1), "any ruling
letter found to be  . . . not in accordance with the current
views of the Customs Service may be modified or revoked.
Modification or revocation shall be effected by Customs
Headquarters by giving notice t-2-



letter was addressed . . . ."  The effect of the modification,
stated in 19 C.F.R. 177.9(d)(2), provides, "(t)he modification
or revocation 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 the that ruling related . . . ."

  Classification

     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.

     Chapter 19 provides for preparations of cereals, flours,
and starch.  The products at issue consist of a cereal-based
dough jacket filled with shellfish and vegetables.  It is Customs
position that the dough wrapper and particularly the manner it is
used for this product, distinguishes this as the primary
ingredient of the spring rolls.  In addition, Note 1(a) of this
chapter discusses food preparations similar to the spring rolls
at issue.  The note precludes food preparations containing more
than 20 percent by weight of, among other things, sausage, meat,
meat offal, crustaceans, or any combination thereof (chapter 16).
According to the submitted ingredient breakdowns, the spring
rolls contain 20 percent or less, by weight, of the shellfish and
would not be precluded from classification in Chapter 19.

HOLDING:

     The products at issue in HRL 084095, spring rolls from
Taiwan, 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,
it is properly classified in 1901.90.9095, HTSUSA.  The rate of
duty is still 10 percent ad valorem.  This modification is
prospective, and thus, it applies only to future entries.  A
copy of this ruling letter should be attached to any further
entries of this merchandise.

     HRL 084095 is hereby modified.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division