Background

In the July 9, 2025, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to reclassify tuna and rice bowl kits as tuna under HTSUS 1604.14 (no duty rate provided because classification is only given to six digits) rather than as prepared meals of fish under HTSUS 1604.20.05 (5 percent duty).

Ruling NY N327487 would be revoked to reflect this change. Comments are due no later than Aug. 9

The items at issue are intended to be a complete meal ready to heat and serve. Each includes two bowls, one with tuna and one with rice and other flavoring ingredients. The two bowls are designed to be heated together in a microwave oven, after which they are combined for consumption.

CBP states that these items are goods put up in sets for retail sale and therefore classifiable based on the component that gives them their essential character. CBP states that while the percentage of rice exceeds the percentage of the tuna mixture, “it is the tuna mixture that makes the set what it is.”

CBP is also proposing to modify ruling NY G83084 concerning the classification of a product consisting of a foil bag containing paella seafood and seasoning mix and a bag of white rice. CBP previously determined that the essential character of this set was imparted by the rice, which was classified in HTSUS 1006.30.90. However, CBP now finds that the seafood (classifiable under HTSUS 1605.90.60) distinguishes the set and therefore imparts its essential character.

For more information on how to seek or utilize classification and other rulings, please contact ST&R.

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