CLA-2-19:OT:RR:NC:N2:231
Ms. Jessica Ochoa
Global Logistical Connections
60 Rawls Road
Des Plaines, IL 60021
RE: The tariff classification of Konjac Noodles from China
Dear Ms. Ochoa:
In your letter dated March 30, 2021, you requested a tariff classification ruling on behalf of your client, SP Global Inc. (Austin, TX).
The subject merchandise is Konjac Noodles. The product which is composed of konjac powder, oat flour, water, and calcium hydroxide is extruded into the shape of spaghetti, fettuccine, angel hair and rice. The noodle products are contained in packages with a net weight of 270 grams and are packed six pieces per carton.
In your letter, you suggested classification of the merchandise at issue under subheading 2106.90.9898, HTSUS. We disagree. Heading 2106 provides for “Food preparations not elsewhere specified or included . . . Other: Other: Other.” This heading would be applicable to the product only if there was not a heading in the Nomenclature that is more specific.
Heading 1901 covers a number of food preparations with a basis of flour, groats or meal, of starch or of malt extract, which derive their essential character from such materials whether or not these ingredients predominate by weight or volume. Furthermore, the terms “flour” and “meal” mean not only the cereal flour or meal of Chapter 11 but also food flour, meal and powder of vegetable origin of any Chapter. The above described product is a preparation composed of flour (powder) of vegetable origin (konjac) classifiable in Chapter 11 (specifically subheading 1106.20).
The applicable subheading for the Konjac Noodles will be 1901.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The rate of duty will be 6.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1901.90.9195, HTSUS, unless specifically excluded, are subject to an 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 1901.90.9195, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 the 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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division