The tariff classification of “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea)” from Japan

N357265
January 21, 2026
CLA-2-19:OT:RR:NC:N5 232
CATEGORY: Classification
TARIFF NO.: 1904.90.0140
Yomiko Hamada ITO EN (North America) INC. 1320 Greenway Drive, Suite 700 Irving, TX 75038 RE: The tariff classification of “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea)” from Japan Dear Ms. Hamada: In your letter dated December 17, 2025, you requested a tariff classification ruling. The subject merchandise is described as “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea),” is composed of 60 percent Roasted Brown Rice and 40 percent Matcha (camelia sinensis). The Brown Rice is soaked in water, steamed, dried, roasted in a fluidized hot air roaster at 280 to 300 degrees Celsius for about 4 minutes, cooled, removal of foreign substances, and filled into laminated pouches with Matcha. The unit size is 300g per pouch. The intended use of the product is for consumers to prepare a beverage by adding the product to hot water. The applicable subheading for the “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea),” will be 1904.90.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified of included: Other: Other.” The general rate of duty will be 14 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the

classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. 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 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 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 Frank Troise at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division