N293641 N2 Ruling Active

The tariff classification of toasted garlic products from China

Issued February 22, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2005.99.9700

Headings: 2005

Product description

A description of the manufacturing process, a manufacturing flow chart, product technical sheets, and samples of five products accompanied your letter. The samples were examined and discarded. The products are said to be produced by removal of the garlic skins, washing, slicing into garlic flakes, drying by running the garlic flakes through a drying oven for 6 to 8 hours at 65 to 80 degrees Celsius, followed by placement into temporary storage. When an order is received, the dried garlic flakes are placed in a drying oven for 3 to 4 hours at a temperature of 70 degrees Celsius. During this process the dried garlic flakes undergo a maillard browning reaction which is said to alter its appearance, flavor, and moisture content. The resulting toasted garlic flakes are then color sorted, and milled into 5 different end products: toasted chopped garlic, toasted minced garlic, toasted ground garlic, toasted garlic granules, and toasted garlic powder.

CBP rationale

The applicable subheading for the five toasted garlic products will be 2005.99.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 .

Full text

N293641 February 22, 2018 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2005.99.9700 Mr. William Piontek, CHB 3289 Third Street Oceanside, NY 11572 RE: The tariff classification of toasted garlic products from China Dear Mr. Piontek: In your letter dated January 16, 2018 you requested a tariff classification ruling. A description of the manufacturing process, a manufacturing flow chart, product technical sheets, and samples of five products accompanied your letter. The samples were examined and discarded. The products are said to be produced by removal of the garlic skins, washing, slicing into garlic flakes, drying by running the garlic flakes through a drying oven for 6 to 8 hours at 65 to 80 degrees Celsius, followed by placement into temporary storage. When an order is received, the dried garlic flakes are placed in a drying oven for 3 to 4 hours at a temperature of 70 degrees Celsius. During this process the dried garlic flakes undergo a maillard browning reaction which is said to alter its appearance, flavor, and moisture content. The resulting toasted garlic flakes are then color sorted, and milled into 5 different end products: toasted chopped garlic, toasted minced garlic, toasted ground garlic, toasted garlic granules, and toasted garlic powder. The applicable subheading for the five toasted garlic products will be 2005.99.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 . . . other vegetables and mixtures of vegetables . . . other . . . other. The general rate of duty will be 11.2 percent ad valorem. 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. 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 the World Wide Web at https://hts.usitc.gov/current. 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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