The tariff classification of Frozen Vegetable Spring Rolls from China

N330097 February 2, 2023 CLA-2-19:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1901.90.9195; 9903.88.03 Yunming Gu Wismettac Asian Foods, Inc. 13409 Orden DriveSanta Fe Springs, CA  90670 RE: The tariff classification of Frozen Vegetable Spring Rolls from China Dear Mr. Gu: In your letter dated January 5, 2023, you requested a tariff classification ruling. The subject merchandise is Frozen Vegetable Spring Rolls.  The spring rolls are comprised of spring roll skins and their vegetable fillings. The spring roll skins are made of wheat flour, water, soybean oil and salt, and their fillings consists of cabbage, carrots, vermicelli, mung beans, pea, corn starch, palm oil, green beans, onions, sugar, sesame oil, salt, yeast extract and black pepper.  As indicated in the submitted flowchart and pictures, the vegetable filling is cooked before it is put into the uncooked spring roll skin then frozen.  The ultimate purchaser is instructed to further prepare the products by deep frying, air frying or baking prior to consumption.  Each individual spring roll has a net weight of approximately 1.5 ounces with each tray holding 30 spring rolls for a total net weight of 30 ounces.  The Frozen Vegetable Springs Rolls will be sold predominantly to the food service industry upon importation into the United States. The applicable subheading for the Frozen Vegetable Spring Rolls will be 1901.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The rate of duty will be 6.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1901.90.9195, 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 1901.90.9195, 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 the 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division