N285080 N2 Ruling Active

The tariff classification of protein food product from Canada

Issued May 5, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.10.0000

Headings: 2106

Product description

Ingredients breakdowns, and process flow diagrams accompanied your inquiry. You explain that the product, a “Spanish Pilaf,” will be comprised of Spanish seasoning, and imitation rice that is a protein base extruded product that is meant to replace rice as part of an ideal protein protocol. The imitation rice is said to contain pea protein isolate, rice flour, titanium dioxide, jasmine extract, pea hull fiber, guar gum, and sea salt. The Spanish seasoning is said to contain dehydrated vegetables (tomatoes, onion, garlic, red bell peppers and green bell pepper), sea salt, spices, hydrolyzed corn protein, yeast extract, sugar, and sunflower oil. The product is packed for retail sale in boxes containing seven sealed packets of product, 40 grams (1.4 oz.) each, net weight.

CBP rationale

The applicable subheading for the product will be 2106.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included .

Full text

N285080 May 5, 2017 CLA-2-21:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2106.10.0000 Ms. Stephane Larose Laboratoires C.O.P., Inc. 60 Jean-Proulx Street Gatineau, Quebec J8Z 1W1 Canada RE: The tariff classification of protein food product from Canada Dear Ms. Larose: In your letter dated April 5, 2017, you requested a tariff classification ruling. Ingredients breakdowns, and process flow diagrams accompanied your inquiry. You explain that the product, a “Spanish Pilaf,” will be comprised of Spanish seasoning, and imitation rice that is a protein base extruded product that is meant to replace rice as part of an ideal protein protocol. The imitation rice is said to contain pea protein isolate, rice flour, titanium dioxide, jasmine extract, pea hull fiber, guar gum, and sea salt. The Spanish seasoning is said to contain dehydrated vegetables (tomatoes, onion, garlic, red bell peppers and green bell pepper), sea salt, spices, hydrolyzed corn protein, yeast extract, sugar, and sunflower oil. The product is packed for retail sale in boxes containing seven sealed packets of product, 40 grams (1.4 oz.) each, net weight. The applicable subheading for the product will be 2106.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . protein concentrates and textured protein substances. 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 https://hts.usitc.gov/current. 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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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