In ruling NY N315191 (Nov. 3, 2020), Customs and Border Protection (CBP) discussed the classification of prepared pork and beef meals from the United Kingdom. One of the products discussed in the ruling is the Spicy Pork Noodles, composed of minced pork (24.87%), broccoli, rice noodles, onions, cabbage, garlic, fresh chilies, fresh ginger, dried coriander, soy sauce, spring onions, honey, rapeseed oil, lime juice, sesame oil and fish sauce. The product will be packed in a pouch with a net weight of 160 grams. Another product discussed in the ruling is the Orzo Pasta Bolognese is composed of minced beef (29.84%), orzo pasta, canned tomatoes, onions, garlic, tomato puree, olive oil, salt, beef stock concentrate, bay leaves, dried oregano, cracked pepper and star anise. The product will be packed in a pouch with a net weight of 200 grams. Both are dehydrated slow-cooked meals. To prepare, consumers can either pour and mix in boiling water directly into the pouch or place the contents of the pouch into a pan, add cold water, and bring to a boil.
CBP determined that the applicable subheading for the Spicy Pork Noodles is 1602.49.9000, HTSUS, which provides for: “Other prepared or preserved meat, meat offal or blood: Of swine: Other, including mixtures: Other: Other.” The rate of duty is 6.4 percent ad valorem.
Furthermore, CBP determined the applicable subheading for the Orzo Pasta Bolognese is 1602.50.9020, HTSUS, which provides for: “Other prepared or preserved meat, meat offal or blood: Of bovine animals: Other: Other: Prepared meals.” The general rate of duty is 2.5 percent ad valorem.