235041

The product is a heat-and-serve, ready-to-eat noodle dish that is packaged for retail sale in a microwavable box. The box contents include pre-cooked noodles packaged in a clear, vacuum-sealed pouch, peanut sauce packaged in a retort pouch, a tear-away sachet containing freeze-dried green onions, a tear-away sachet containing Szechuan pepper spice, and a plastic fork. The box contents, with the exception of the fork, are meant to be used together in the preparation of a meal. The product does not contain any meat products, but does contain less than 5% by weight of dried shrimp in the sauce. The noodles are made from wheat flour, which comprises more than 25% by weight of the noodles.

The product is a set comprising components that fall under different headings, thus classification of the product is determined in accordance with General Interpretative Rule 3(b). The essential character of the product has been determined to be the noodles as, without this essential component, the product cannot be a meal or side dish. Noodles are a form of pasta that is provided for in heading 19.02 of the Harmonized System. Tariff item 1902.30.20 provides for other pasta “containing 25% or more by weight of wheat, without meat, within access commitment” and tariff item 1902.30.31 provides for other pasta “containing 25% or more by weight of wheat, without meat, over access commitment”.

In accordance with General Interpretative Rule 3(b) of the Harmonized System, the Pad Thai noodles are classified under classification number 1902.30.20.10 of the Customs Tariff if within access commitment and under classification number 1902.30.31.10 of the Customs Tariff if over access commitment.