CLA-2-21:OT:RR:NC:N5: 228
Celia Lau
Plant A Foods Hong Kong Limited
15/F, One Kowloon, 1 Wang Yuen Street, Kowloon Bay Hong Kong
RE: The tariff classification of plant-based products from China
Dear Ms. Lau:
In your letter dated August 27, 2024, you requested a tariff classification ruling.
An ingredients breakdown, a description of the manufacturing process and pictures of two products accompanied your inquiry.
The first product is described as a plant-based imitation luncheon meat that is said to be comprised of water, soy protein concentrate (15 percent), canola oil, corn starch, potato starch, yeast extract, wheat gluten, methylcellulose, soy protein isolate, natural flavor, salt, grill & smoke flavor and beet powder. The imitation luncheon meat is said to be prepared by first soaking the soy proteins in water subsequent to mixing with the rest of the ingredients and forming into rectangular luncheon shapes. The luncheon meat is then fried, frozen and packed into retail pouches containing 5 pieces, weighing 7.05 ounces per pack.
The second product is described as plant-based "steak-like" slices made from lion's mane mushroom which does not contain any animal ingredients. The plant-based "steak-like" slices are said to be comprised of water, lion's mane mushroom, onion, garlic, psyllium seed husk, sunflower oil, salt, yeast extract, black pepper, and beet powder. The product is said to be prepared by taking beigey-white in color lion's mane mushrooms in their primary form, mixing with the seasoning ingredients (which include beet to give them the red steak-like color), cooking over medium to high heat in oil and water while continuing to apply pressure to achieve a meaty, dense texture. The product is then sliced into pieces, frozen and imported for retail sale in 7.05 ounce packs.
The applicable subheading for the plant-based imitation luncheon meat will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherotherotherfrozen.. The general rate of duty will be 6.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2106.90.99, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 2106.90.9995, HTSUS, listed above.
The applicable subheading for the plant-based "steak-like" slices will be 2003.90.8090, HTSUS, which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid . . . other . . . other. The general rate of duty will be 6 cents per kilogram on drained weight plus 8.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2003.90.80, 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 2003.90.8090, HTSUS, listed above.
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/.
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