The tariff classification of citron ginger honey tea preserves from South Korea

N325856 May 20, 2022 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.97.9094 Ms. Nicole Vallee Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of citron ginger honey tea preserves from South Korea Dear Ms. Vallee: In your letter dated May 3, 2022, you requested a tariff classification ruling on behalf of your client, Costco Wholesale Corporation, WA. An ingredients breakdown, a narrative description of the manufacturing process, and a close-up high-resolution photograph of the product, with and without the packaging, were submitted with your letter. The product, “Citron Ginger Honey Tea Preserve,” is described as having a jelly like consistency and can be used for tea, jam, salad dressing or a beverage base. The product is said to contain citron in sugar, approximately 47 percent sugar, oligosaccharides, ginger in sugar, honey, purified water, citric acid, carrageenan gum and vitamin C. Citron Ginger Honey Tea Preserve is said to be prepared by removing the raw materials from storage, thawing, measuring, rinsing, blending, sterilizing, filling and sealing into jars. The product will then be subjected to another phase of sterilization at a temperature of approximately 70 degrees Celsius for approximately 4 to 5 minutes. Citron Ginger Honey Tea Preserve will be imported for retail sale at an ambient temperature and will be packaged in 70.54 oz. (4.4 pound) glass jars. Directions on the product label instruct the consumer to add 3 teaspoons (20g) of the product into a cup of water (80ml), stir well and serve. In your letter, you suggested that the product may be classified under subheading 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other ... preparations for the manufacture of beverages ... containing sugar derived from sugar cane and/or sugar beets. However, based on the composition of the ingredients, detailed descriptions of each ingredient, and the processing operations provided, the product will be classified elsewhere. The applicable subheading for the product, “Citron Ginger Honey Tea Preserve,” will be 2008.97.9094, HTSUS, which provides for fruit, nuts and other edible parts of plants … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The general rate of duty will be 14.9 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