CLA-2-21:OT:RR:NC:N2:228
Mr. Kent Sunakoda
James J. Boyle & Co.
1200 Corporate Center Drive, Suite 350
Monterey Park, CA 91754
RE: The tariff classification of food products from Thailand
Dear Mr. Sunakoda:
In your letter dated December 15, 2014, you requested a tariff classification on behalf of Inaba Foods Co., Ltd., Japan.
Ingredients breakdowns accompanied your inquiry. Skipjack Flakes in Thai Curry presented in three varieties (green, red, and yellow) are cooked food products ready for human consumption, packed in 125 gram peel-top cans for retail sale. Ingredients common to all are approximately 22-25 percent water, 21-25 percent coconut milk, 18 percent skipjack flakes, 9 percent potato, 8 percent carrot, 7-9 percent curry paste or curry sauce, 2-4 percent sugar, 3-5 percent soybean oil, 2 percent spur pepper, and less than 1 percent salt. The green version also contains trace amounts of basil leaves, kraffir lime leaves, guar gum, citric acid, and carrageenan. The red version also contains trace amounts of kraffir lime leaves, modified starch, and citric acid. The yellow version contains less than 1 percent of modified starch, MSG, and chili powder as well.
The applicable subheading for the three Skipjack Flakes in Thai Curry will be 2106.90.9990, Harmonized Tariff Schedule of the United States, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … canned. 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 2106.90.9990, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division