The tariff classification of smoked quail eggs from South Korea

N363464August 13, 2026CLA-2-21:OT:RR:NC:N5:229
CATEGORY: Classification
TARIFF NO.: 2106.90.9992
Seung Hyun ParkHaengbokdamgi Co., Ltd.61 Okcheonnonggong-gil, Okcheon-eup, Okcheon-gunChungcheongbuk-do 29041South KoreaRE: The tariff classification of smoked quail eggs from South KoreaDear Mr. Park:In your letter dated
July 21, 2026
, you requested a tariff classification ruling on behalf of your client, YijungCustoms Corporation. A picture of the product, ingredient breakdown, and product specification sheet accompanied your inquiry.The subject merchandise, described as smoked quail eggs, is a ready-to-eat food product intended for directhuman consumption. The smoked quail eggs consist of quail eggs, starch syrup, sugar, refined salt, andcaramel color. They are cooked, smoked, and seasoned prior to importation. The product is not intended foruse as an ingredient or raw material in further food manufacturing. You state the finished product isimported into the United Stated in a retail-ready vacuum sealed pouch ready for immediate consumptionwithout any further preparation.In your submission, you proposed classification for the smoked quail eggs under subheading 2106.90.9998,Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations notelsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other:Other.” We disagree with your proposed classification. The suggested classification is no longer valid as ofmidnight June 30, 2026. The U.S. International Trade Commission issued Revision 11 effective July 1,2026, to the HTSUS. Revision 11 split subheading 2106.90.9998, HTSUS, into subheading 2106.90.9993,HTSUS, and subheading 2106.90.9994, HTSUS. Based on the composition of the product, the smoked quaileggs will be classified elsewhere.
The applicable subheading for the smoked quail eggs will be 2106.90.9992, HTSUS, which provides for“Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other:Other: Other: Containing sugar derived from sugar cane and/or sugar beets.” The general rate of duty will be6.4 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 theclassification 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). 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 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 Christopher Gangaprashad at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division