N321369 N3 Ruling Active

The tariff classification of imitation meat products from the United Kingdom

Issued March 30, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

The Quorn brand products are imitation meat products based on “Mycoprotein,” a meat free protein. The samples and documentation received with your request were forwarded to the Custom and Border Protection Laboratory for review. That review is now complete. We apologize for the delay in the issuance of this ruling. Item A04653 - Quorn Cheese & Broccoli Cutlets are said to contain approximately 42 percent Quorn Escalope Base (37 percent mycoprotein paste, 2 percent water, and trace amounts of free range egg whites, whey protein concentrate, calcium chloride, calcium acetate, pectin and chicken flavor), 34 percent Escalope Topping (13 percent breadcrumbs, 8 percent water, 7 percent sunflower oil, 5 percent batter, and trace amount of intermediate), 24 percent Broccoli and Cheese Sauce (11 percent light cream cheese spread, 7 percent grated mature cheddar cheese, 5 percent broccoli, and a trace amount of water). Item A04653 will be imported frozen, in five, 964 gram packages, 4.82 kg., net packed. Item A04654 - Quorn Cheesy Nuggets are said to contain approximately 57 percent Nugget Core (48 percent mycoprotein paste, 3 percent canola oil, 2 percent water, 1 percent free range egg white powder, 1 percent natural flavoring and trace amounts of super fine rusk, milk proteins and pea fibre), 14 percent Cheese Sauce (10 percent cheese and chive sauce, and 5 percent grated/diced mozzarella cheese), 11 percent Diva Hi-Flake, 7 percent canola oil, 6 percent batter, 3 percent water and 2 percent pre-dust. Item A04654 will be imported frozen, in six, 680 gram packages, 4.08 kg., net packed.

CBP rationale

The applicable subheading for items A04653 – “Quorn Cheese & Broccoli Cutlets” and A04654 – “Quorn Cheesy Nuggets” will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen.

Full text

N321369 March 30, 2022 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Ron Gross Quorn Foods Station Road Stokesley, North Yorkshire TS9 7AB United Kingdom RE: The tariff classification of imitation meat products from the United Kingdom Dear Mr. Gross: In your letter dated September 2, 2021, you requested a tariff classification ruling. Ingredients breakdowns, samples and images of the retail packagings were submitted with your letter. The Quorn brand products are imitation meat products based on “Mycoprotein,” a meat free protein. The samples and documentation received with your request were forwarded to the Custom and Border Protection Laboratory for review. That review is now complete. We apologize for the delay in the issuance of this ruling. Item A04653 - Quorn Cheese & Broccoli Cutlets are said to contain approximately 42 percent Quorn Escalope Base (37 percent mycoprotein paste, 2 percent water, and trace amounts of free range egg whites, whey protein concentrate, calcium chloride, calcium acetate, pectin and chicken flavor), 34 percent Escalope Topping (13 percent breadcrumbs, 8 percent water, 7 percent sunflower oil, 5 percent batter, and trace amount of intermediate), 24 percent Broccoli and Cheese Sauce (11 percent light cream cheese spread, 7 percent grated mature cheddar cheese, 5 percent broccoli, and a trace amount of water). Item A04653 will be imported frozen, in five, 964 gram packages, 4.82 kg., net packed. Item A04654 - Quorn Cheesy Nuggets are said to contain approximately 57 percent Nugget Core (48 percent mycoprotein paste, 3 percent canola oil, 2 percent water, 1 percent free range egg white powder, 1 percent natural flavoring and trace amounts of super fine rusk, milk proteins and pea fibre), 14 percent Cheese Sauce (10 percent cheese and chive sauce, and 5 percent grated/diced mozzarella cheese), 11 percent Diva Hi-Flake, 7 percent canola oil, 6 percent batter, 3 percent water and 2 percent pre-dust. Item A04654 will be imported frozen, in six, 680 gram packages, 4.08 kg., net packed. The applicable subheading for items A04653 – “Quorn Cheese & Broccoli Cutlets” and A04654 – “Quorn Cheesy Nuggets” will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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