The tariff classification of food preparations from the United Kingdom and Holland
Issued September 7, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9995, 2106.90.8200
Headings: 2106
Product description
Ingredients breakdowns were provided with your letters. Quorn Chipotle & Lime Dippers and Quorn Goats Cheese & Cranberry Cutlet are prepared food products whose principle ingredient is “myco-protein,” a dough-like material collected by growing plants of the Fusarium species on glucose syrup. The cutlets are composed of myco-protein, goat cheese, “vegetarian soft cheese,” bread crumbs, dried cranberries, batter, vegetable oil, onions, egg whites, and trace amounts (less than one percent, each) of several other ingredients. The dippers are composed of myco-protein, egg powder, wheat flour, onions. vegetable oil, wheat gluten, milk protein, corn flour, dextrose, yeast, and trace amounts of several other ingredients. The products will be imported in frozen condition, packed in retail cartons holding 300 or 240 grams.
CBP rationale
300 or 240 grams. The applicable subheading for the Quorn Goats Cheese & Cranberry Cutlet will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other… other…containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 6.4 percent ad valorem The applicable subheading for the Quorn Chipotle & Lime Dippers will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty will be 6.4 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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.
Full text
NY M85729 September 7, 2006 CLA-2-21:RR:NC:N2:228 M85729 CATEGORY: Classification TARIFF NO.: 2106.90.8200; 2106.90.9995 Mr. Bob Kerr Marlow Foods Limited Station Road, Stokesley North Yorkshire TS9 7AB England RE: The tariff classification of food preparations from the United Kingdom and Holland Dear Mr. Kerr: In your letters dated June 13, 2006 and August 2, 2006 you requested a tariff classification ruling. Ingredients breakdowns were provided with your letters. Quorn Chipotle & Lime Dippers and Quorn Goats Cheese & Cranberry Cutlet are prepared food products whose principle ingredient is “myco-protein,” a dough-like material collected by growing plants of the Fusarium species on glucose syrup. The cutlets are composed of myco-protein, goat cheese, “vegetarian soft cheese,” bread crumbs, dried cranberries, batter, vegetable oil, onions, egg whites, and trace amounts (less than one percent, each) of several other ingredients. The dippers are composed of myco-protein, egg powder, wheat flour, onions. vegetable oil, wheat gluten, milk protein, corn flour, dextrose, yeast, and trace amounts of several other ingredients. The products will be imported in frozen condition, packed in retail cartons holding 300 or 240 grams. The applicable subheading for the Quorn Goats Cheese & Cranberry Cutlet will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other… other…containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 6.4 percent ad valorem The applicable subheading for the Quorn Chipotle & Lime Dippers will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty will be 6.4 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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