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

N344354 December 19, 2024 CLA-2-21:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Ron Gross Quorn Foods Station Road, Stokesley TS97ABUnited Kingdom RE:  The tariff classification of an imitation meat product from the United Kingdom Dear Mr. Gross: In your letter dated December 2, 2024, you requested a tariff classification ruling. An ingredients breakdown and a photograph of the retail packaging accompanied your inquiry. The subject merchandise, “Quorn Nacho Nuggets,” are a Quorn branded line of meat free products made from the principal ingredient mycoprotein, a meat free protein. The product is said to consist of a Quorn nugget component, vegan nacho cheese breader, vegan nacho cheese batter and vegan nacho cheese predust. Quorn Nacho Nuggets are said to contain approximately 49 percent mycoprotein, with the balance of the ingredients consisting of wheat flour, water, canola & sunflower oil blend, maize, egg white, 2 percent or less of wheat starch, milk proteins, natural flavors, maltodextrin, wheat gluten, spices, salt, onion powder, yeast extract, yeast, calcium chloride, calcium acetate, sugar, garlic powder, dextrose, pectin, barley malt extract, green jalapeno chilies, leavening agent (ammonium carbonate), spice extracts (paprika, turmeric, oregano) and origanum oil. Quorn Nacho Nuggets will be imported frozen, in 240-gram Quorn branded retail packaging. Directions on the packaging information provided instruct the consumer to cook the product in the oven for 15 minutes or an air fryer for 10 minutes. The applicable subheading for the product, “Quorn Nacho Nuggets,” 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 at https://hts.usitc.gov/. 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 U.S. Customs and Border Protection (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 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