CLA-2-20:OT:RR:NC:N2:228
Tatyana Antonetty
Trade America LLC
25440 SE275TH PL Maple Valley, WA 98038
RE: The tariff classification of garlic from China
Dear Ms. Antonetty:
In your letter dated May 30, 2023, you requested a tariff classification ruling on behalf of your client, Rema Foods Inc.
An ingredients breakdown, manufacturing flowchart, product specification sheet, and pictures of the product labeling for two products accompanied your inquiry.
The first product is described as minced or chopped garlic in a solution of water, citric acid, and potassium sorbate. The second product is described as chopped/minced garlic in a solution of water, and citric acid. Both products will be imported for retail sale in glass jars weighing 4.5 ounces, 8 ounces and 32 ounces. The 32 ounce sizes will also be packed in PET jars.
The applicable subheading for both products will be 2005.99.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other vegetables and mixtures of vegetables... other…other. The general rate of duty will be 11.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2005.99.9700, 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 2005.99.9700, 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 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