The tariff classification of an imitation meat product from South Korea

N331615 April 11, 2023 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Kathy Hong DK Express Inc. 500 West 190th Street, Suite 200Gardena, CA 90248 RE: The tariff classification of an imitation meat product from South Korea Dear Ms. Hong: In your letter dated March 18, 2023, you requested a tariff classification ruling on behalf of your client, Pulmuone Foods USA Inc., Fullerton, CA. An ingredients breakdown, manufacturing flowchart, and an image of the retail packaging was submitted with your letter.   The subject merchandise, “Korean Beefless Bulgogi,” is described as plant based bulgogi style strips marinated in a sweet savory soy sauce.  The product is said to contain approximately 40 percent water, 25 percent sauce, 20 percent textured soy protein and 15 percent soybean oil.  The product is said to be prepared by first adding water to the textured soy protein to hydrolyze it for 20 to 60 minutes at an ambient temperature.  Next, the sauce and soy oil are added to the hydrolyzed mixed ingredients.  The complete mixture is grilled at 380-450 degrees Celsius, then cooked for an additional 11 minutes. The cooked marinated textured soy protein: strips are cooled and packaged into plastic bags for retail sale.  The packages are frozen and stored for distribution.  The product will be imported frozen, in 10-ounce retail packages, net packed. Instructions on the product label include directions for the consumer to microwave, bake, pan fry or air fry the frozen strips between 3 and 7 minutes accordingly. The applicable subheading for “Korean Beefless Bulgogi” 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