G87946 G8 Ruling Active

The tariff classification of soy burgers and patties from Argentina.

Issued March 20, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

Ingredients breakdowns and pictures of products were submitted with your letter. The Soy Burgers consist of 51 percent water, 23 percent texturized soy protein, 16 percent egg white or emulsifiable agent, 8 percent wheat gluten, and less than one percent each of natural flavor, salt, caramel color, and onion. The Soy Patties are made from 32 percent water, 32 percent wheat flour, 16 percent texturized soy protein, 10 percent egg white, 8 percent wheat gluten, 1.9 percent natural flavor, and 0.2 percent spices. The products are imported frozen, in packages containing 4 patties, and weighing 12-14 ounces, net weight.

CBP rationale

The applicable subheading for the Soy Burgers and Soy Patties will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…frozen.

Full text

NY G87946 March 20, 2001 CLA-2-21:RR:NC:2:228 G87946 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Agustin Martignone Alisana SA Acceso Oeste km 53 Casilla de correo 257 (1748) Gral. Rodriguez Buenos Aires - Argentina RE: The tariff classification of soy burgers and patties from Argentina. Dear Mr. Martignone: In your letters dated January 4, 2001, and February 16, 2001, you requested a tariff classification ruling. Ingredients breakdowns and pictures of products were submitted with your letter. The Soy Burgers consist of 51 percent water, 23 percent texturized soy protein, 16 percent egg white or emulsifiable agent, 8 percent wheat gluten, and less than one percent each of natural flavor, salt, caramel color, and onion. The Soy Patties are made from 32 percent water, 32 percent wheat flour, 16 percent texturized soy protein, 10 percent egg white, 8 percent wheat gluten, 1.9 percent natural flavor, and 0.2 percent spices. The products are imported frozen, in packages containing 4 patties, and weighing 12-14 ounces, net weight. The applicable subheading for the Soy Burgers and Soy Patties will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty will be 6.4 percent ad valorem. Articles classifiable under subheading 2106.90.9995, HTS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB" then search for the term "GSP". This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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