CLA-2-21:OT:RR:NC:2:228
Mr. Bob Kerr
Marlow Foods, Ltd.
Station Road, Stokesley
North Yorkshire TS9 7AB
Great Britain
RE: The tariff classification of imitation meat products from the United Kingdom
Dear Mr. Kerr:
In your letter dated April 19, 2011, you requested a tariff classification ruling.
An ingredients breakdown for Quorn brand Vegan Beef Style Burger (A02690) and samples of the retail packaging for similar Quorn brand products were submitted with your letter. The Vegan Beef Style Burger is an imitation meat product based on “mycoprotein”, a meat free protein. The Vegan Beef Style Burger is composed of mycoprotein, textured wheat protein, water, onions, potato protein, sunflower oil, rusk, palm oil, natural flavoring, salt, sugar, tapioca starch, sodium alginate, smoked paprika, pectin, potato maltodextrin, barley malt extract, smoked yeast, potassium chloride, smoke flavorings, citric acid, gum arabic, silicon dioxide and tricalcium phosphate. The burgers will be imported in frozen condition, and packed for retail sale in containers holding 240 grams.
The applicable subheading for the Vegan Beef Style Burger (A02690) will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 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