The tariff classification of Dairy-Free Yogurt Alternatives from Canada

N362430
June 30, 2026
CLA-2:21:OT:RR:NC:N5:229
CATEGORY: Classification
TARIFF NO.: 2106.90.9997
Ms. Felicia Bompane WhiteMug, Inc. 1060 Broadway Albany, NY 10036 RE: The tariff classification of Dairy-Free Yogurt Alternatives from Canada Dear Ms. Bompane: In your letter dated June 18, 2026, you requested a tariff classification ruling. Three products are under review, called Whole Moon Organic Cultured Pistachio® yogurt alternatives, and described as organic, plant-based, dairy-free, vegan products. The items are imported ready for consumption, packaged in five-ounce cups and twelve to a shipping case. It will be marketed in the United States only for retail sale. The Strawberry Cream contains pistachio ‘milk’ made of water and pistachios, soybeans, coconut meat, strawberries, tapioca starch, cane sugar, pectin, natural flavors, and probiotic cultures. The Golden Mango contains pistachio ‘milk’ made of water and pistachios, soybeans, coconut meat, mango, tapioca starch, cane sugar, pectin, natural flavors, lemon juice concentrate, and probiotic cultures. The Maple Cinnamon contains pistachio ‘milk’ made of water and pistachios, soybeans, coconut meat, tapioca starch, maple syrup, cane sugar, pectin, natural flavors, lemon juice concentrate, cinnamon, and probiotic cultures. You have suggested classification in subheading 2106.90.9897, Harmonized Tariff Schedule of the United States (HTSUS). We disagree because no such tariff provision exists. The applicable subheading for the above-described Dairy-Free Yogurt Alternatives will be 2106.90.9997, HTSUS, which provides for: “Food preparations not elsewhere specified or included . . . other . . . other . . . other . . . other . . . other…containing sugar derived from sugar cane and/or sugar beets.” 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 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. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 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 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 Christopher Gangaprashad at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division