CLA-2-21:OT:RR:NC:228
Mr. Louise Corteen
Urban Forager
39 Perlinte View
North Coogee, 6163
Australia
RE: The tariff classification of stock concentrates from Australia
Dear Mr. Corteen:
In your letter dated January 28, 2022, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process, a manufacturing flowchart, product specification sheets, in addition to pictures and videos of three products accompanied your inquiry.
The subject merchandise, “Organic Beef Stock Concentrate,” “Organic Chicken Stock Concentrate,” and “Organic Vegetable Stock Concentrate,” is described as three varieties of stock concentrates which can be made into liquid stock for soups but can also be used as a flavoring in savory meals. The stock concentrates contain no identifiable pieces of beef, chicken, or vegetables and are imported in the form of a thick puree or paste, having a consistency similar to a very thick soup.
The first product, “Organic Beef Stock Concentrate,” is said to contain approximately 19.6 percent beef, salt, tomato, celery, carrot, onion, apple cider vinegar, garlic, herbs, and spice. The second product, “Organic Chicken Stock Concentrate,” is said to contain approximately 22 percent chicken, celery, salt, carrot, onion, apple cider vinegar, garlic, herbs, and spice. The third product, “Organic Vegetable Stock Concentrate,” is said to contain celery, carrot, onion, salt, tomato, herbs, olive oil and garlic.
The stock concentrates are said to be prepared by pureeing each batch of vegetables separately in a prescribed manner by means of a food processor. For the Organic Beef Stock Concentrate and Organic Chicken Stock Concentrate, the meat is derived from ground chicken or beef and is added to the processer with spices and vinegar, whereas for the Organic Vegetable Stock Concentrate, olive oil is added with onion and garlic. Each batch of the pureed mixture is transferred to stainless steel kettles where they are cooked and stirred at temperatures of approximately 75 degrees Celsius between 15 to 90 minutes, poured into 250-gram (8.8 oz) glass jars, sealed, and packed into cartons for importation to the United States at an ambient temperature. Directions on the product label instruct the consumer to mix 1 teaspoon (approx. 6-grams) of the subject merchandise with 250ml of water to create a liquid stock.
In your letter, you suggest that the Organic Chicken Stock Concentrate may be classified under subheading 2104.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soups and broths and preparations therefor ... other ... other. Based on the information presented, Organic Chicken Stock Concentrate contains greater than 20 percent by weight meat. Pursuant to Note 2 to Chapter 16, the product will be classified elsewhere.
The applicable subheading for the products, “Organic Beef Stock Concentrate” and “Organic Vegetable Stock Concentrate” will be 2104.10.0060, HTSUS, which provides for soups and broths and preparations therefor ... other ... other. The general rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the product, “Organic Chicken Stock Concentrate” will be 1602.32.0040, HTSUS, which provides for other prepared or preserved meat, meat offal or blood…of poultry of heading 0105…of chickens…other. The general 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 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 the 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