HQ 953651: Classification of Seasoned Rice Preparations

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.

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                              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,
HTSUS.                              - 2 -

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,





                              John Durant. Director
                              Commercial Rulings Division