CLA-2-20:OT:RR:NC:N2:228
Mr. Bradley J. Pinzer
Brad Pinzer, LCB
2160 S. Kinnickinnic Ave.
Milwaukee, WI 53207
RE: The tariff classification of prepared mushrooms from Thailand
Dear Mr. Pinzer:
In your letter dated April 2, 2021, you requested a tariff classification ruling on behalf of your client, Wicked Foods, Inc.
An ingredients breakdown, narrative description of the manufacturing process and pictures of the product packaging accompanied your inquiry.
The subject merchandise, “Korean Style M’Shroom Shreds,” “Mexican Style M’Shroom Shreds” and “M’Shroom Shawarma Style Shreds” are described as portions of mushroom shreds in a savory sauce intended to be heated and eaten as a snack or meal by the consumer.
The first product, “Korean Style M’Shroom Shreds” is said to contain oyster mushrooms (Pleurotus eryngii), water, sugar, garlic, sesame oil, dried red pepper, onion puree, and trace amounts of dark miso, sunflower oil, tomato paste, paprika, salt, ginger, sesame seed, spring onion, rice vinegar, yeast extract, tapioca starch, chili powder, and paprika extract.
The second product, “Mexican Style M’Shroom Shreds” is said to contain oyster mushrooms (Pleurotus eryngii), onion, water, coriander, garlic, lime juice, maple syrup, olive oil and trace amounts of cumin powder, salt, oregano, coriander powder, and chili powder.
The third product, “M’Shroom Shawarma Style Shreds” is said to contain oyster mushrooms (Pleurotus eryngii), water, garlic, sunflower oil and trace amounts of salt, parsley, red chili, lime juice, black pepper, smoked paprika, cardamom, chili powder, coriander powder and cumin powder.
The products are manufactured by first mechanically slicing and blanching mushrooms subsequent to preparing the sauce which involves grinding, milling and blending vegetables, mixing vegetables and other ingredients and heating at temperatures of 80 to 85 degrees Celsius. The mushrooms are then added to pouches followed by the sauce before being sealed, sterilized and imported for retail sale in 5.29 oz pouches (150 grams), packed in cases containing 8 units per case.
The applicable subheading for the Korean Style M’Shroom Shreds, Mexican Style M’Shroom Shreds and M’Shroom Shawarma Style Shreds will be 2003.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid . . . other . . . other. The general rate of duty will be 6 cents per kilogram on drained weight plus 8.5 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 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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division