The tariff classification of vegetarian food products from Italy.

N052135 February 27, 2009 CLA-2-21:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Scott Myers Looking Glass Enterprises, LLC P.O. Box 2002 Titusville, FL 32781 RE: The tariff classification of vegetarian food products from Italy. Dear Mr. Myers: In your letter dated February 14, 2009, on behalf of Black Duck Imports, LLC, Titusville, Fl, you requested a tariff classification ruling. Lists of ingredients and pictures were submitted with your letter. The Yagga brand Vegetarian Steak, Vegetarian Roast, Vegetarian Strips, Burger, Fillet, Salami, and Sliced Beef are described as wheat-based vegetarian foods. All are made from wheat gluten, water, lentil flour, soy flour, olive oil, mixed herbs (rosemary, bay leaf, and mint), and salt. The Vegetarian Strips also contain breadcrumbs. The products are vacuum-packaged in aluminized-plastic, in a cardboard box containing 100 or 200 grams, net weight. The applicable subheading for these vegetarian food products will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other. 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