CLA-2:OT:RR:NC:N5:228
George Lovequist
Access Business Group International LLC
7575 Fulton Street East Ada, MI 49355
RE: The tariff classification of a nutritional powder from India
Dear Mr. Lovequist:
In your letter dated November 18, 2022, you requested a tariff classification ruling.
An ingredients breakdown and a sample of the product accompanied your inquiry. The sample and documentation received with your request were forwarded to the Custom and Border Protection Laboratory for review. That review is now complete. We apologize for the delay in the issuance of this ruling.
The subject merchandise, “All Plant Protein Booster,” (SKU 126567T), is a beige colored powder that is described as a protein enhanced food supplement for human consumption. The product is said to contain approximately 48 percent soy protein isolate, 29 percent maltitol, 7 percent soy peptide, 6 percent wheat protein, 5 percent pea protein, 2 percent pea peptide, 1 percent each of guar gum, soy lecithin, and gum arabic, in addition to trace amounts of silicon dioxide and sodium hyaluronate. Laboratory analysis found that the product contains a total of 58.7 percent protein (± 1.8% protein). All Plant Protein Booster will be imported for retail sale in 450-gram plastic canisters. Instructions direct the consumer to mix the powder with water or other beverages or to sprinkle on food.
In your letter, you proposed classification for the product under subheading 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.
A 2022 World Customs Organization (WCO) Classification Opinion specified that neither the heading text nor the Explanatory Note (EN) defines the protein content threshold necessary for the types of preparations to fall in either subheading 2106.10, HTS, or subheading 2106.90, HTS. The Secretariat of the WCO determined that a product with a protein content of 51 percent should not be regarded as very high for the purpose of the product’s classification in subheading 2106.10, HTSUS. See Classification Opinion 2106.90/5.
While they are not treated as dispositive, decisions of the Harmonized System Committee of the WCO, when published in the Compendium of Classification Opinions, constitute the official interpretation of the Harmonized System, and should receive the same weight of the Explanatory Notes in ascertaining the classification of merchandise. Therefore, based on the ingredient composition and laboratory analysis, the product will be classified elsewhere.
The applicable subheading for the product, “All Plant Protein Booster SKU 126567T,” will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . 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 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 and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division