CLA-2-20:OT:RR:NC:N2:228

Mr. Ken Lehat
Ken Lehat & Associates, Inc.
145 Hook Creek Blvd.
Valley Stream, NY 11581

RE: The tariff classification of toasted onion products from India

Dear Mr. Lehat:

In your letter dated August 27, 2018 you requested a tariff classification ruling on behalf of your client, Jain Americas Inc.

A description of the manufacturing process, a manufacturing flow chart, and samples accompanied your letter. The samples were examined and discarded. The products are said to be toasted large chopped onion, toasted standard chopped onion, toasted granulated onion, toasted minced onion, and toasted onion powder. The products are produced by removal of the onion skins, slicing into onion strips, drying by running the onion flakes through a gentle air dryer at a temperature range of 110 Celsius to 55 Celsius, going through additional processing in the toaster/dehydration dryer at a temperature range of 120 C to 110 C for 80 to 100 minutes, followed by placement into temporary storage. During this process the sugars in the onion get carmelized undergoing a browning reaction which is said to alter its appearance, flavor, and moisture content. The product will be imported in bulk bags 25 - 50 lb, net weight.

The applicable subheading for the five toasted onion products will be 2005.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 . . . other vegetables and mixtures of vegetables . . . other . . . onions. The general duty rate will be 4.5 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 on the World Wide Web at https://hts.usitc.gov/current.

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 ww.fda.gov/oc/bioterrorism/bioact.html.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Bruce N. Hadley, Jr. at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division