The tariff classification of a food product from Taiwan

N140481 January 12, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Ms. Warunee Sarasas Eastland Food Corp. 9475 Gerwig Lane Columbia, MD 21046 RE: The tariff classification of a food product from Taiwan Dear Ms. Sarasas: In your letter dated December 28, 2010, you requested a tariff classification ruling. Photographs, descriptive literature, an ingredients breakdown, and the manufacturing process for “Ai Yu Jelly” accompanied your letter. The merchandise is a jelly-like product, consisting of 85.12 percent water, 14 percent sugar and less than one percent each of flavor, carrageen, locust bean gum, potassium chloride and caramel. The product is prepared by blending, filtering, pasteurizing, filtering, filling, sealing, sterilizing, cooling and packing for retail sale in metal cans containing 540 grams (19 oz.), net weight. In your letter, you suggested the product may fall in subheading 2007.99.7500 or 2008.99.9090, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for other fruit jellies and other edible parts of plants otherwise prepared or preserved, respectively. Based on the product’s ingredient composition and the manufacturing process, it will be classified elsewhere. The applicable subheading for the Ai Yu Jelly will be 2106.90.9990, HTSUS, which provides for food preparations not elsewhere specified or included… other…other…other…canned. 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