CLA-2-21:OT:RR:NC:N5:228
Hans Black
N3W Foods LLC
115 E. 87th Street,16A New York, NY 10128
RE: The tariff classification of plant-based salmon from Israel
Dear Mr. Black:
In your letter dated July 11, 2023, you requested a tariff classification ruling.
An ingredients breakdown and pictures of the product accompanied your inquiry.
The subject merchandise is described as plant-based (vegan) fake salmon filets. The product is said to contain approximately 74 percent water, 6 percent pea protein, 10 percent soy protein, 5 percent vegetable oil, 4 percent textured vegetable protein, and trace amounts of rice flour, salt, tapioca starch, flavoring, cream da tartar, gellan high acyl, invert sugar and red #40. Each 130-gram filet will be imported frozen, and packaged in plastic containers which are then vacuum packed. Seventeen vacuum packed pieces are then packaged in a single cardboard carton. The fillets will be sold to restaurants only through food service distributors and will not be repackaged domestically.
The applicable subheading for the plant-based (vegan) fake salmon filets will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. 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