The tariff classification of Vegan Pastry Puffs from Ireland

N336967 January 4, 2024 CLA-2-19:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1901.90.9195 Mr. Ron Gross Quorn Foods Station Road Stokesley TS9 7AB United Kingdom RE:  The tariff classification of Vegan Pastry Puffs from Ireland Dear Mr. Gross: In your letter dated December 8, 2023, you requested a tariff classification ruling. The subject merchandise is Quorn™ Vegan Pastry Puffs.  The product is composed of water, wheat flour, palm oil, mycoprotein, onion, and wheat gluten that contains two percent or less of canola oil, yeast extract, pea protein, salt, natural flavors, maltodextrin, methylcellulose, potato protein, dextrose, calcium chloride, pea fiber, potassium chloride, spices, wheat starch, red beet coloring, calcium acetate, carrageenan, sodium alginate, spice extracts of paprika, capsicum, black pepper, nutmeg, ginger, plus caramelized sugar syrup, citric acid, sodium metabisulphite, onion powder, sugar, and sunflower oil.  The approximate fat content of the pastry shell is 29 percent.  You state that the product will be imported frozen and uncooked.  The Quorn™ Vegan Pastry Puffs will be packed in a box with a net weight of 500 grams. The applicable subheading for the Vegan Pastry Puffs will be 1901.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “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. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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). 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.  If you have questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division