The tariff classification of Vegan Lard and Vegan Butter from Japan

N321906 October 28, 2021 CLA-2-15:OT:RR:NC:N2:231 TARIFF NO.: 1517.90.2080 Robin Heath Nagase Holdings America Corporation 546 Fifth Avenue, 19th Floor New York, NY 10036 RE: The tariff classification of Vegan Lard and Vegan Butter from Japan Dear Mr. Heath: In your letter dated September 30, 2021 you requested a tariff classification ruling. The items under review are Vegan Lard and Vegan Butter, known collectively as Botanova vegan substitute products. The Vegan Lard consists of palm oil, canola oil, seasoning oil (containing sweet sake lees/rice koji, protein hydrolysate, onion, corncob decomposition, and powdered yeast extract), and an antioxidant made of tocopherol and vitamin C. The Vegan Butter consists of palm oil, palm kernel oil, fully hydrogenated palm oil, fully hydrogenated palm kernel oil, canola oil, hazelnut oil, koji amazake (fermented rice drink containing rice and rice malt), yeast extract, citrus paradisi (grapefruit), natural salt, flavoring, and water. You state that both products will be imported in bulk quantities and are intended for sale to distributors and consumers of plant-based meat products. The applicable subheading for the above-described products will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other: Other.” The rate of duty will be 8 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. Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 E-mail: [email protected] This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the above, contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division