CLA-2-20:OT:RR:NC:N2:228
Scott Hoffman
Trans American
52 Sonwil Drive Buffalo, NY 14225
RE: The tariff classification of sesame seed products from Taiwan
Dear Mr. Hoffman:
In your letter dated April 14, 2023, you requested a tariff classification ruling on behalf of your client, Roland Foods, LLC.
An ingredients breakdown, a manufacturing flowchart, and pictures of four varieties of sesame seed products accompanied your inquiry.
All are dry, granular products, put up for retail sale in containers between 3.52 ounces and 16 ounces, depending on the variety. The products are described as having a prominent rich and nutty sesame flavor, and are intended to be added to baked goods, salads and stir fries.
The first and second products, “Roland® Roasted Black Sesame Seeds (Item # 82442),” and “Roland® Black Sesame Seeds (Item # 84238),” is said to contain approximately 100 percent sesame seeds. The third product, “Roland® Garlic Flavored Sesame Seeds (Item # 82456),” is said to contain approximately 91 percent sesame seeds with the balance of the ingredients consisting of mirin, salt, garlic, sugar, and black pepper. The fourth product, “Roland® Sesame Seeds Natural Smoke Flavor (Item # 82458),” is said to contain approximately 92 percent sesame seeds with the balance of the ingredients consisting of mirin, salt, savory flavor, sugar, white pepper and smoked spice. The sesame seeds are said to be prepared by using a continuous roasting method for approximately 15 minutes at varying temperatures and intervals depending on the variety.
The applicable subheading for the products, “Roland® Roasted Black Sesame Seeds (Item # 82442),” “Roland® Black Sesame Seeds (Item # 84238),” “Roland® Garlic Flavored Sesame Seeds (Item # 82456),” and “Roland® Sesame Seeds Natural Smoke Flavor (Item # 82458),” will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides other edible parts of plants, otherwise prepared or preserved...nuts, peanuts (ground nuts) and other seeds...other...other...other. The general rate of duty will be 17.9 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 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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division