The tariff classification of imitation meat products from the United Kingdom

N361152May 20, 2026CLA-2-21:OT:RR:NC:N5:228
CATEGORY: Classification
TARIFF NO.: 2106.90.9995
Ron GrossQuorn FoodsStation Road, Stokesley TS97ABUnited KingdomRE: The tariff classification of imitation meat products from the United KingdomDear Mr. Gross:In your letter dated
April 30, 2026
, you requested a tariff classification ruling.An ingredients breakdown and photographs of the retail packaging accompanied your inquiry.The subject merchandise, “Quorn ChiQin Fillets,” and “Quorn Pesto Mozzarella Cutlets,” are aQuorn-branded line of meat-free products made from the principal ingredient, mycoprotein, a meat-freeprotein. The “Quorn ChiQin Fillets” will be imported frozen, in Quorn-branded retail packaging weighing9.7 ounces (275-grams). The “Quorn Pesto Mozzarella Cutlets” will be imported frozen, in Quorn-brandedretail packaging weighing 8.5 ounces (240-grams).The first product, “Quorn ChiQin Fillets,” is said to contain approximately 89 percent mycoprotein paste, 6percent water, 3 percent natural flavoring (consisting of yeast extract, onion powder, sage, sugar, salt, andsunflower oil), and 2 percent free range egg white powder.The second product, “Quorn Pesto Mozzarella Cutlets,” is said to contain approximately 41 percentQuorn-branded schnitzel (which consists of mycoprotein paste), 24 percent pesto and mozzarella sauce, 13percent breadcrumbs, 8 percent water, 7 percent rapeseed oil, 5 percent batter, and a trace amount of anintermediate substance.The applicable subheading for the Quorn imitation meat products will be 2106.90.9995, Harmonized TariffSchedule of the United States (HTSUS), which provides for “Food preparations not elsewhere specified orincluded: Other: Other: Frozen.” The general rate of duty will be 6.4 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 othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Actof 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Informationon 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 ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division