CLA-2-20:OT:RR:NC:N5: 228
Yunming Gu
Wismettac Asian Foods, Inc.
13409 Orden Dr Santa Fe Springs, CA 90670-6336
RE: The tariff classification of seasoned bamboo shoots from China
Dear Mr. Gu:
In your letter dated December 28, 2023, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry.
The subject merchandise is described as seasoned bamboo shoots imported in an ambient state, packaged in 1 kg bags, and sold mainly in bulk to the food service industry. The product is said to contain 80% bamboo shoots, 9% water, 4% sugar, 3% soy sauce, 2% salt, 2% hydrolyzed soy protein, and small amounts of other additives. The bamboo shoots are cooked in a revolving boiler, steamed in a heated tank to absorb water, and then they are washed, dried and vacuum packed with seasoning.
The applicable subheading for the seasoned bamboo shoots, when imported in airtight containers, will be 2005.91.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: Other vegetables and mixtures of vegetables: Bamboo Shoots: In airtight containers.. The general rate of duty will be Free. If the containers are not airtight the applicable subheading will be 2005.91.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: Other vegetables and mixtures of vegetables: Bamboo Shoots: Other. The general rate of duty will be 11.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 2005.91.6000 and 2005.91.9700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 2005.91.6000 and 2005.91.9700, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on applicability of an exclusion from section 301 duties please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods.
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 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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