CLA-2-21:OT:RR:NC:N2:228
Ms. Laura Bieber
KoRo Inc.
2055 Limestone Rd. Suite 200C
Wilmington, DE 19808
RE: The tariff classification of soy protein crisps from Germany
Dear Ms. Bieber:
In your letter dated April 25, 2022, you requested a tariff classification ruling.
Ingredients breakdowns, close-up high-resolution photographs of the products, descriptions of the manufacturing processes, and manufacturing flowcharts accompanied your inquiry.
The first product, “SOY PROTEIN CRISPIES no added sugar (US_CRIS_004),” is said to contain approximately 68 percent soy protein, 25 percent rice semolina, 6 percent soy flour and 1 percent salt. The dry weight of protein is 60 percent. The crisps are shaped into small balls, beige in colour, with a crunchy texture. They are said to have a typical flavor and a neutral odor.
The second product, “SOY PROTEIN CRISPIES cocoa (US_CRIS_005),” is said to contain approximately 74 percent isolated soy protein, 10 percent rice semolina, 9 percent sugar, 4
percent cocoa powder, 2 percent soy flour and 1 percent salt. The dry weight of protein is 58%. The crisps are round or oval in shape with a crispy texture. They are said to have a neutral to slight cocoa flavor and odor.
The products are marketed as healthy, nutritious snacks. They are imported in ambient condition in plastic stand-up pouches. They are retail packaged in 2.2-pound bags, net packed.
The manufacturing of the products commences with soy protein and rice, which are cooked together and then extruded to obtain a crispy texture. To obtain the color and cocoa flavor for the second product, cocoa is added before extrusion and then coated with cocoa and sugar after extrusion.
The applicable subheading for the “SOY PROTEIN CRISPIES no added sugar (US_CRIS_004)” product will be 2106.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included… protein concentrates and textured protein substances. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the “SOY PROTEIN CRISPIES cocoa (US_CRIS_005)” product will be 1806.90.9090, HTSUS, which provides for chocolate and other food preparations containing cocoa: Other: Other: Other. The general rate of duty will be 6 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