CLA-2-20:OT:RR:NC:N2:228
Don Obert, Esq.
The Obert Law Firm, P.L.L.C.
1206 Castle Hill Avenue Bronx, NY 10462
RE: The tariff classification of onion rings from India
Dear Mr. Obert:
In your letter dated March 20, 2023, you requested a tariff classification ruling on behalf of your client, McKenzie Global Sourcing Co. Ltd., Andover, MA.
Ingredients breakdowns, a manufacturing flowchart, product specification sheets, pictures of the product, marketing literature and product labeling accompanied your letter.
The subject merchandise, “Onion Rings,” is described as a form of appetizer, with a rich, crispy and delicious, sweet flavor. The onion rings are said to contain onion, palm oil, flour, corn starch, breadcrumbs, salt, white pepper, isolated soy protein (ISP), garlic powder, chili flakes and baking powder.
The onion rings are produced in either of two ways. The first variation involves the onions being peeled, sliced, blanched, coated, battered and par-fried in oil. The second variation involves the onions being boiled, mashed, sautéed, coated, battered and par-fried. The onion rings will be imported frozen, sealed in five-ply, poly-laminate bags for retail sale in both 16 and 22 ounce quantities.
The applicable subheading for the “Onion Rings” will be 2004.90.8595, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…other vegetables…other. The general rate of duty will be 11.2 percent ad valorem.
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