The tariff classification and country of origin marking of vegetarian foods from Sweden

N079755 October 27, 2009 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Jes Christensen SpecialTeas of the World 4650 Kester Avenue Sherman Oaks, CA 91403 RE: The tariff classification and country of origin marking of vegetarian foods from Sweden Dear Mr. Christensen: In your letter dated October 9, 2009 you requested a tariff classification and country of origin marking ruling. A description of the merchandise and copies of pages from the manufacturer’s website accompanied your letter. The products are organic vegetarian food products, in the form of “burgers,” “beetroot bites,” “carrot bites,” and “broccoli rolls.” All are composed of germinated oats, germinated wheat, yellow peas, salt and pepper. In addition to these ingredients, depending on variety, the products may contain beetroot, carrots, broccoli, cayenne, and/or chili. The food products are pre-cooked and frozen, packaged for retail and non-retail purchasers. Except for the palm oil in which the foods are cooked and the spices, all ingredients will be products of Sweden. The applicable subheading for these vegetarian food preparations will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended and section 134 of the Customs Regulations, we find that the vegetarian food products described above are goods of Sweden for marking purposes. 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