Frozen Risottos Meet 'Precooked' Requirement of Prepared Foods, CBP Rules

Frozen risottos are classified as pre-cooked foods under Harmonized Tariff Schedule of the United States heading 1904, even though the risottos are only par-cooked and require more cooking by the consumer, CBP said in a recently released headquarters ruling. Though the importer argued for classification as food preparations of HTS heading 2106, CBP said foods may be considered pre-cooked if they require up to 12 minutes of additional cooking time, and the frozen risottos only require cooking for two to seven minutes more, CBP said in HQ H325964.

The ruling followed an application for further review of the classification of three varieties of frozen risottos. The unnamed importer stated that “[t]he 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 indicate cooking times of two minutes for the asparagus risotto and six to seven minutes for both the spelt and mushroom risottos.

The merchandise was entered under subheading 1902.30.00 as “Pasta, whether or not cooked or stuffed..." and liquidated by CBP under subheading 1904.90.01 as “Prepared foods obtained by the swelling or roasting of cereals or cereal products..." In its February 2022 protest, the importer argued that the merchandise should have been classified under subheading 2106.90.98 as “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other.”

Explanatory Note (D) to heading 1904 excludes the frozen risottos from classification in that heading because the group "includes pre-cooked or otherwise prepared cereals in grain form … for example, products consisting of pre-cooked rice to which other ingredients such as vegetables or seasonings have been added, provided that these other ingredients do not alter the character of the products as rice preparations.” The importer claimed that “the grains included in the subject risottos are only par-cooked” and so do not meet the "pre-cooked" standard.

CBP disagreed, noting that language in the same explanatory note defines "pre-cooked" cereals as requiring "up to twelve minutes of additional cooking time." The two- to seven-minute required additional cook times for the risottos at issue "clearly meet the 'pre-cooked' standard" laid out in the EN to 19.04, heading 1904, CBP ruled. The agency pointed to another headquarters ruling in which the agency determined par-cooked rice needing additional cooking time of 20 to 25 minutes could “not be considered precooked or otherwise prepared."