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 garlic powder from China
Dear Mr. Lehat:
In your letter dated March 13, 2020, you requested a tariff classification ruling on behalf of your client, European Spice Services, Belgium.
A description of the manufacturing process, and a manufacturing flow chart accompanied your letter.
The product is said to be toasted garlic powder. It is produced by peeling, slicing, and drying the garlic flakes and running them through a hot air dryer at a temperature range of 176 to 194 degrees Fahrenheit for 5 to 8 hours, followed by placement into temporary storage. The second process involves heating the garlic to aproximately 180 to 200 degrees Fahrenheit for 4 to 4.5 hours. This process toasts the garlic and further reduces the water content to 6 percent.
The applicable subheading for the toasted garlic powder will be 2005.99.9700, 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 . . . other. The general rate of duty will be 11.2 percent ad valorem.
Products of China classified under subheading 2005.99.9700, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2005.99.9700, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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