10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N333946 N3 Ruling Active

The tariff classification of plant-based salmon from Israel

Issued August 3, 2023 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N3 N333946 (August 3, 2023)

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

An ingredients breakdown and pictures of the product accompanied your inquiry. The subject merchandise is described as plant-based (vegan) fake salmon filets. The product is said to contain approximately 74 percent water, 6 percent pea protein, 10 percent soy protein, 5 percent vegetable oil, 4 percent textured vegetable protein, and trace amounts of rice flour, salt, tapioca starch, flavoring, cream da tartar, gellan high acyl, invert sugar and red #40. Each 130-gram filet will be imported frozen, and packaged in plastic containers which are then vacuum packed. Seventeen vacuum packed pieces are then packaged in a single cardboard carton. The fillets will be sold to restaurants only through food service distributors and will not be repackaged domestically.

CBP rationale

The applicable subheading for the plant-based (vegan) fake salmon filets 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

N333946 August 3, 2023 CLA-2-21:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Hans Black N3W Foods LLC 115 E. 87th Street,16A New York, NY 10128 RE:  The tariff classification of plant-based salmon from Israel Dear Mr. Black: In your letter dated July 11, 2023, you requested a tariff classification ruling. An ingredients breakdown and pictures of the product accompanied your inquiry. The subject merchandise is described as plant-based (vegan) fake salmon filets. The product is said to contain approximately 74 percent water, 6 percent pea protein, 10 percent soy protein, 5 percent vegetable oil, 4 percent textured vegetable protein, and trace amounts of rice flour, salt, tapioca starch, flavoring, cream da tartar, gellan high acyl, invert sugar and red #40. Each 130-gram filet will be imported frozen, and packaged in plastic containers which are then vacuum packed. Seventeen vacuum packed pieces are then packaged in a single cardboard carton. The fillets will be sold to restaurants only through food service distributors and will not be repackaged domestically. The applicable subheading for the plant-based (vegan) fake salmon filets 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

View original on CBP CROSS →

More rulings on the same tariff codes

N361593 June 11, 2026

The tariff classification of an imitation meat product from the United Kingdom

N361152 May 20, 2026

The tariff classification of imitation meat products from the United Kingdom

N360739 May 14, 2026

The tariff classification of imitation meat products from the United Kingdom

N356933 December 30, 2025

The tariff classification of an imitation meat product from the United Kingdom

N356420 December 15, 2025

N352408 September 10, 2025

The tariff classification of Plant-Based Chicken from Finland In your letter dated August 14, 2025, you requested a tariff classification ruling on behalf of your client, Valio USA, Inc. An ingredients breakdown, a narrative description of the manufacturing process and a sample of the product accompanied your inquiry. The sample was examined and discarded. The subject merchandise, “Plant-Based Chicken Pieces,” are described as plant-based chicken pieces in a mild marinade that are intended for use as a meat alternative in a variety of culinary applications. The product is comprised of water, pea protein isolate, gluten free wholegrain oat flour, steel cut oats, canola oil, natural flavoring, sugar, natural lemon flavoring and natural thyme flavoring. The product is packaged in heat resistant film packages and pasteurized so that the vegetative microbes are destroyed. Plant-Based Chicken Pieces will be imported frozen, in 1.5-kilogram packaging. Directions on the packaging information p

N344354 December 19, 2024

The tariff classification of an imitation meat product from the United Kingdom

N344112 December 18, 2024

The tariff classification of fish products from Japan.

N342557 October 8, 2024

The tariff classification of plant based protein bites from Finland

N342327 September 25, 2024

The tariff classification of plant-based products from China

Follow N333946

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.