N298077 N2 Ruling Active

The tariff classification of food product from Japan

Issued July 17, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9898

Headings: 2106

Product description

The sample was examined and discarded. The product called “Soymilk Processed Food”, is said to contain approximately 76 percent soymilk, 14 percent water, and 10 percent maltodextrin. It will be made into soy milk cheese upon importation. The products will be imported in cardboard boxes containing two polyethylene tubes 5 kg. each, net weight.

CBP rationale

The applicable subheading for the “Soymilk Processed Food” will be 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included .

Full text

N298077 July 17, 2018 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9898 Mr. Young Chang TAC Customs Brokers, Inc. 50 W. Oakton Street East Wing Des Plaines, IL 60018 RE: The tariff classification of food product from Japan Dear Mr. Chang: In your letter dated June 13, 2018, you requested a tariff classification ruling on behalf of your client, Whitehall Specialties, Inc., in Whitehall, WI. A manufacturing flowchart, description of the manufacturing process, an ingredients breakdown, and sample were provided with your inquiry. The sample was examined and discarded. The product called “Soymilk Processed Food”, is said to contain approximately 76 percent soymilk, 14 percent water, and 10 percent maltodextrin. It will be made into soy milk cheese upon importation. The products will be imported in cardboard boxes containing two polyethylene tubes 5 kg. each, net weight. The applicable subheading for the “Soymilk Processed Food” will be 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. The general 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 the 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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