CLA-2-21:RR:NC:2:228 J80087
Mr. Bob Kerr
Marlow Foods Limited
Station Road
Stokesley North Yorkshire
England TS9 7AB
RE: The tariff classification of imitation meat products from England and Holland.
Dear Mr. Kerr:
In your letter dated January 16, 2003, you requested a tariff classification ruling.
Ingredients breakdowns and descriptive literature accompanied your letter. The Quorn brand of products are imitation meat products based on “myco-protein”, a dough-like material collected by growing plants of the Fusarium species on glucose syrup. The filamentous cells of this organism are harvested, combined with other ingredients, shaped, cooked, and frozen. The Quorn Breaded Nuggets, Quorn Breaded Fillets, and Quorn Breaded Burgers are composed of myco-protein, bread crumbs, batter, rape seed oil, wheat flour, and water. Quorn Fillets, Quorn Hot Dogs, and Quorn Sausage Links all contain myco-protein, water, rape seed oil, and albumin. Other ingredients, depending on the product, are onion, chicken flavor, wheat protein, whey, pectin, hot dog flavor, sugar, malt extract, paprika flavor, garlic flavor, wheat gluten, pea protein, and sausage flavor. The Fillets, Hot Dogs, and Sausage Links will be manufactured in the United Kingdom. The Breaded Nuggets, Breaded Fillets, and Breaded Burgers may be manufactured in either the UK or in Holland. All products will be imported in retail packages.
The applicable subheading for this merchandise will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty will be 6.4 percent ad valorem.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division