N333292 N3 Ruling Active

The tariff classification of a food product from Japan

Issued June 29, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry. The subject merchandise, “Seasoned Fried Bean Curd - Ajitsuke Inari Age,” is described as seasoned and fried tofu. The product is said to contain fried tofu, fructose corn syrup, water, soy sauce, caramel pigment, coagulant, and malic acid. The product is said to be prepared by deep frying the raw material, draining oil, cutting, adding the seasoning liquid filling, packaging into 900-gram bags and freezing. The product is sold primarily to the food service industry.

CBP rationale

The applicable subheading for the product, “Seasoned Fried Bean Curd - Ajitsuke Inari Age,” 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

N333292 June 29, 2023 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Yunming Gu Wismettac Asian Foods, Inc. 13409 Orden Dr Santa Fe Springs, CA  90670 RE:  The tariff classification of a food product from Japan Dear Mr. Gu: In your letter dated June 2, 2023, you requested a tariff classification ruling. An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry. The subject merchandise, “Seasoned Fried Bean Curd - Ajitsuke Inari Age,” is described as seasoned and fried tofu. The product is said to contain fried tofu, fructose corn syrup, water, soy sauce, caramel pigment, coagulant, and malic acid. The product is said to be prepared by deep frying the raw material, draining oil, cutting, adding the seasoning liquid filling, packaging into 900-gram bags and freezing. The product is sold primarily to the food service industry. The applicable subheading for the product, “Seasoned Fried Bean Curd - Ajitsuke Inari Age,” 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 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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