The tariff classification of toasted garlic products from China

N306362 October 8, 2019 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2005.99.9700, 9903.88.03 Ms. Kim E. Masumi Customs Confidential 15225 S. Western Ave., Suite 203 Gardena, CA 90249 RE: The tariff classification of toasted garlic products from China Dear Ms. Masumi: In your letter dated September 20, 2019, you requested a tariff classification ruling on behalf of your client, Kenway, Inc., CA. A description of the products, samples, the manufacturing process, and a manufacturing flowchart accompanied your letter. The samples were examined and discarded. The toasted garlic products are powdered, granulated, and minced. The toasted garlic products are said to be white to beige in color and possess a strong pungent garlic flavor. The products are produced by peeling, washing, slicing, and drying the garlic slices via a heated air dryer at a temperature range of 80 - 90 Celsius for 4 to 5 hours, which makes the slices into flakes for storage. The second heating process involves heating the garlic flakes in a toaster oven to between 60 and 70 degrees Celsius for 3 hours. Later, they are ground, milled and sifted to customers’ specifications and placed in packaging for shipping to customers. The applicable subheading for the three 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2005.99.9700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2005.99.9700, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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