Newly Released CBP HQ Rulings on Feb. 13
The Customs Rulings Online Search System (CROSS) was updated Feb. 13 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H317007: Revocation of NY N312073; Tariff Classification of Cast-Iron Cylinder Heads and Block Castings
| Ruling: The cast-iron cylinder heads and block castings are classified under subheading 8409.99.10 as “[p]arts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Cast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery….” |
| Issue: Whether or not the cylinder heads and block castings are “cast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery.” |
| Item: Cast-iron cylinder heads and block castings designed to be used with heavy duty diesel engines for vehicles. |
| Reason: The application of rust preventative coating to products considered cast-iron parts does not advance the products beyond being cleaned |
| Ruling Date: Feb. 13, 2023 |
H325964: Application for Further Review of Protest No. 1803-22-102342; Tariff Classification of Frozen Risottos
| Ruling: The frozen risottos are classified under subheading 1904.90.01 as “Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: Other.” |
| Issue: What is the tariff classification of the subject frozen risottos? |
| Items: Three varieties of frozen risottos. The products contain only par cooked, or partially cooked grain, and the consumer must cook the products on the stove or in the microwave before they can be consumed. The cooking instructions found on the product labels instruct the consumer to cook the products on the stove top as follows: the asparagus risotto over medium heat for 2 minutes, the spelt risotto over medium heat for 6 to 7 minutes, and the mushroom risotto on high heat for 6 to 7 minutes. |
| Reason: In HQ 953651, CBP determined that because the par cooked rice needed to be cooked in boiling water for an additional 20 to 25 minutes, it could “not be considered precooked or otherwise prepared.” The explanatory note (EN) to 19.04 provides for rices which has been pre-cooked and which may require up to 12 minutes of additional cooking time. The frozen risottos at issue here only require between two and seven minutes of additional cooking and meet the standard prescribed by the EN to 19.04. |
| Ruling Date: Nov. 17, 2022 |