CLA-2-21:RR:NC:N2:228
Ms. Gloria Chau
Trader Joe’s Company
P.O. Box 5049
Monrovia, CA 91017
RE: The tariff classification of a dessert product from Spain
Dear Ms. Chau:
In your letter dated June 15, 2007 you requested a tariff classification ruling.
Descriptive literature accompanied your letter, and an ingredients breakdown, sample, and description of the manufacturing process was received by this office on July 13, 2007. Flan de Soja, “Soy Flan,” is a shelf-stable food product said to be composed of 64 percent water, 15 percent soy beans, 10 percent cane sugar, 4 percent liquid caramel, 3 percent sunflower oil, 2 percent egg albumin, one percent concentrated soy protein, and less than one percent each of stabilizing gums and flavoring. Examination of the sample found the product to be a tan-colored, soft, semi-solid material with a pudding-like consistency, approximately 2-3/4 inches in diameter, one inch high, trapezoid-shaped in cross section. The dessert is packed in sealed plastic cups containing 125 grams, two cups in a cardboard sleeve.
The applicable subheading for this product will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…canned. The rate of duty will be 6.4 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division