CLA-2-21:OT:RR:NC:N5:228
William Piontek
William J Piontek, CHB
3289 Third St Oceanside, NY 11572
RE: The tariff classification of onion products from China
Dear Mr. Piontek:
In your letter dated March 25, 2024, you requested a tariff classification ruling on behalf of your client, Harmoni International Spice, LP.
An ingredients breakdown, a manufacturing flowchart, a detailed description of the manufacturing process, product specification sheets and samples of four products accompanied your inquiry. The samples 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 is described as 100 percent double dried onion that is primarily used as a flavor enhancer and seasoning while cooking. The double dried onion is said to refer to a cooking method beyond dehydrating which uses dry heat, whether via an open flame, oven, or other heat source. The second “drying” procedure is said to be toasting, which is said to enhance flavor through caramelization and maillard browning on the surface of food.
The first two products, “Double Dried Onion Chopped Low Micro,” and “Double Dried Onion Minced Low Micro,” are said to be creamy to light yellow in color containing the typical pungent onion flavor. The third and fourth products, “Double Dried Onion Granulated Low Micro,” and “Double Dried Onion Powder Low Micro,” are described as being creamy white in color with the typical pungent onion flavor. Examination of the samples revealed the products to have a creamy to light yellow or golden appearance.
The products are said to be manufactured by commencing with fresh onions purchased from China. Next, the dehydration process begins with the raw materials being sliced into onion flakes and dried through a four-zone application for approximately four hours. Zone 1 is described as subjecting the products to a temperature of 100 to 110 degrees Celsius for a duration of approximately 45-65 minutes. Zone 2 is said to be a temperature of 90-100 degrees Celsius for approximately 60 minutes. Zone 3 is stated to be a temperature of 75 to 80 degrees Celsius for approximately 60 minutes. Zone 4 is said to be a temperature of 60 to 65 degrees Celsius for approximately 60 minutes.
At this stage, the interim products are described as “Dried Onion Flakes,” which are cooled, packed, and transported for storage in a moisture controlled area awaiting customer orders for the next processing phase to commence. When an order is received, the interim products are said to be subjected to the following manufacturing processes. First, the interim products are toasted at what is said to be a high temperature of 65 to 70 degrees Celsius for approximately 5 to 6 hours, thus reducing the moisture to less than 5.5 percent. These “toasting” processes are said to use higher temperatures which caramelize the products in order to reduce the moisture content while adding a special flavor to the products. The interim product is sifted to remove foreign materials, destoned, color sorted, x-ray sorted, metal detected and screened for size assortment variations which include chopped, minced, granulated and powdered forms. The end products are packed in (2) - 27.5-pound aluminum foil bags with a carton net weight of 55 pounds and shelf life of 24 months.
The applicable subheading for the products, “Double Dried Onion Chopped Low Micro,” “Double Dried Onion Minced Low Micro,” “Double Dried Onion Granulated Low Micro,” and “Double Dried Onion Powder Low Micro,” will be 2005.99.2000, Harmonized Tariff Schedules 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 ... other ... onions. The general rate of duty will be 4.5 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2005.99.2000, 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 subheading 2005.99.2000, 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 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