CLA-2-20:OT:RR:NC:N2:228
Ms. Mandy Kirschner
Stein Shostak Shostak Pollack & O’Hara LLP
865 S. Figueroa Street, Suite 1388
Los Angeles, CA 90017
RE: The tariff classification of toasted onion products from China
Dear Ms. Kirschner:
In your letter dated April 25, 2019, you requested a tariff classification ruling on behalf of your client, Penabell Imports, Inc., CA.
A description of the products, samples, the manufacturing process, and a manufacturing flowchart accompanied your letter. The samples were examined and discarded. The five toasted onion products are powdered, ground, granulated, minced, and chopped. It is stated that Penabell purchases fresh onions in China, removes the roots and stems, peels them, washes and slices them. They are heated at 55 to 60 degrees Celsius for 3 ½ hours to remove the water content to approximately 9 percent or less. The dried onions are stored in a temperature controlled environment in moisture controlled packaging until orders for toasted onion products are received. The second processing occurs when the onion slices are heated to between 80 and 90 degrees Celsius for 5 hours. This process toasts the onions to reduce the water content to approximately less than 6 percent, which is said to cause the onions to undergo Maillard Browning reaction that lightly browns the onions and gives them a strong aroma and flavor. Immediately after, they are ground, milled and sifted to customers’ specifications and placed in moisture control packaging for shipping.
The applicable subheading for the five toasted onion products will be 2005.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 . . . other vegetables and mixtures of vegetables . . . other . . . onions. The general rate of duty will be 4.5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 2005.99.20, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 2005.99.20, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division