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 Rice Miso Soybean Paste from Japan
Dear Mr. Gu:
In your letter dated January 4, 2024, you requested a tariff classification ruling.
The subject merchandise, Rice Miso Soybean Paste,” is light brown to tan in color and has a thick consistency that is similar in appearance to a nut spread. It is imported at a normal temperature and is sold in bulk to the food service industry. The product is said to contain steamed soybeans, rice koji, salt, ethanol and riboflavin. The soybeans are processed by sorting, washing, soaking, boiling, and cooling. The rice is soaked, steamed, cooled, and fermented. The soybeans and rice are then mixed with salt and fermented. Alcohol is added to the fermented mixture. After mashing, the finished product is filled into individual bags containing a net weight of 20 kg.
The applicable subheading for the product, “Rice Miso Soybean Paste,” will be 2008.99.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Other: Soybeans. The general rate of duty will be 3.8 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 at https://hts.usitc.gov/current.
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