CLA-2-16:OT:RR:NC:N2:228
Jonathan Lam
Ramen Bae, LLC
775 29th Ave San Francisco, CA 94121
RE: The tariff classification of blanched and dehydrated vegetable mixes from China
In your letter dated May 12, 2023, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process and pictures of two products accompanied your inquiry.
The first product, “Ramen Bae Dried Ramen Toppings (Classic Seafood and Vegetables Mix),” is composed of green onion, carrot, cabbage, bean curd, shiitake mushroom, corn, squid (3 percent), shrimp (7 percent), imitation crab (7 percent), and Japanese fish cake (10 percent). The dehydrated product is intended for use in preparing ramen broth or soup.
The second product, “Ramen Bae Dried Ramen Toppings (Veggie Mix),” is said to contain 32 percent cabbage, 15 percent bean curd, 11 percent carrots, 9 percent broccoli, 8 percent bak choy, 7 percent corn, 4 percent shiitake mushrooms, 4 percent white mushrooms, 4 percent tofu, 3 percent green onions, and 2 percent roasted garlic chips.
Ramen Bae Dried Ramen Toppings (Veggie Mix) is said to be prepared by first cooking all ingredients, then drying via dehydration. Additional information on the manufacturing process was received via an e-mail transmission dated May 19, 2023. In this email, the cooking process detailed that the vegetables are subjected to a blanching process at temperatures of 90-100 degrees Celsius for approximately one to ten minutes depending on the vegetable. The more delicate vegetables are blanched via a steaming process. The vegetables are then dried in a chamber at temperatures of approximately 45-70 degrees Celsius for a few hours or days depending on the vegetable.
Both products will be imported for retail sale in sealed plastic/aluminum bags with a net weight of 14 ounces and are intended to be used when making ramen broth or soup. Directions provided instruct the consumer to place the desired amount of ingredients to rehydrate in a soup or broth they are making.
In your letter, you suggested that the products may be classified under subheading 2104.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for soups and broths and preparations therefor…dried. Based on the composition of the ingredients, the manufacturing information provided, and the instructions for use, the product will be classified elsewhere.
The applicable subheading for the first product, “Ramen Bae Dried Ramen Toppings (Classic Seafood and Vegetables Mix),” will be 1604.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Balls, cakes and puddings: Other.” The general rate of duty will be Free.
With respect to the second product, “Ramen Bae Dried Ramen Toppings (Veggie Mix).” Classification under the Harmonized Tariff Schedule of the United States is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order. GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading.
No one heading provides for a mixture of blanched and dried vegetables of Chapter 7, HTSUS, prepared vegetables of heading 2005, HTSUS, and tofu of heading 2106, HTSUS, packaged together for retail sale. Accordingly, classification based upon GRI 1 of the HTSUS, is not possible. GRI 2 of the HTSUS is not applicable. GRI 3 provides, in pertinent part, the following:
“When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods ... those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.” GRI 3(b) provides that ... composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” The ENs to GRI 3(b) at paragraph (VIII) lists, as factors to help determine the essential character of such goods, the nature of the materials or components, their bulk, quantity, weight or value, and the role of a constituent material in relation to the use of the goods.
After examining the facts presented in this case of the Ramen Bae Dried Ramen Toppings (Veggie Mix), this office is of the opinion that the blanched and dried vegetables impart the essential character, as they comprise 70 percent of the product. CBP generally determines that the component that constitutes the greatest portion by weight gives them their essential character. See HQ H313148. The applicable subheading for the second product, “Ramen Bae Dried Ramen Toppings (Veggie Mix),” will be 0712.90.8580, HTSUS, which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared … mixtures of vegetables … other. The general rate of duty will be 8.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1604.20.3000, HTSUS, and 0712.90.8580, 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 1604.20.3000, HTSUS, and 0712.90.8580, 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, including information on exclusions and their effective dates, 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 www.fda.gov/oc/bioterrorism/bioact.html.
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