N081197 N0 Ruling Active

The tariff classification of imitation meat products from England

Issued October 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

Quorn brand Nuggets, Cutlets, White Burgers, and Dippers are imitation meat products based on “myco-protein,” a dough-like material made by fermentation of fungi of the Fusarium species, imported in frozen condition. All have the same composition – 81.5 percent myco-protein, 13.2 percent water, 3.3 percent egg albumin powder, and 2 percent vegetarian chicken flavor – differing only in their shape and weight, from 12 grams for the nuggets to 69 grams for the cutlets. The products are further described as “intermediate” articles, i.e., they will be imported in 10-kilogram cases to be coated and retail packaged in the United States.

CBP rationale

The applicable subheading for these imitation meat products 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.

Full text

N081197 October 27, 2009 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Bob Kerr Marlow Foods Ltd. Station Road, Stokesley Cleveland TS9 7AB England RE: The tariff classification of imitation meat products from England Dear Mr. Kerr: In your letter dated October 20, 2009 you requested a tariff classification ruling. Ingredients breakdowns and samples of the retail packaging were submitted with your letter. Quorn brand Nuggets, Cutlets, White Burgers, and Dippers are imitation meat products based on “myco-protein,” a dough-like material made by fermentation of fungi of the Fusarium species, imported in frozen condition. All have the same composition – 81.5 percent myco-protein, 13.2 percent water, 3.3 percent egg albumin powder, and 2 percent vegetarian chicken flavor – differing only in their shape and weight, from 12 grams for the nuggets to 69 grams for the cutlets. The products are further described as “intermediate” articles, i.e., they will be imported in 10-kilogram cases to be coated and retail packaged in the United States. The applicable subheading for these imitation meat products 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/. 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples of the retail packages you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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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