CLA-2-19:OT:RR:NC:N2:231
Don Obert
The Obert Law Firm, P.L.L.C.
1206 Castle Hill Avenue Bronx, NY 10462
RE: The tariff classification of Vegetable Spring Rolls and Vegetable Samosas from India
Dear Mr. Obert:
In your letter dated December 27, 2022, you requested a tariff classification ruling on behalf of your client, McKenzie Global Sourcing Co. Ltd (Andover, MA).
The subject merchandise is Vegetable Spring Rolls and Vegetable Samosas. The filling for the Vegetable Spring Rolls is comprised of cabbage, carrots, capsicum, onions, hydrogenated vegetable oil, salt, soya sauce, ginger and pepper. The filling for the Vegetable Samosas is comprised of beans, carrots, cauliflower, onions, green peas, potatoes, fresh coriander, lemon, ginger powder, garlic powder, turmeric powder, cumin powder, salt, hydrogenated fat and garam masala. After cleaning, cutting, and pre-cooking, the vegetable fillings are added to the uncooked spring roll skin which itself is made from a mixture of wheat flour and water, which is then flattened and formed into the desired spring roll and samosa shapes. The finished products are not further cooked, rather they are frozen and sealed in five-ply, poly-laminate bags for retail sale in 12- and 16-ounce retail size packages.
The applicable subheading for the Frozen Vegetable Spring Rolls and Frozen Vegetable Samosas 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.
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/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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division