CLA-2-19:OT:RR:NC:N5:231
Ms. Sandra Galloway
Herbalife International of America, Inc.
950 West 190th Street
Torrance, CA 90502
RE: The tariff classification of Protein Mug Cake from Brazil
Dear Ms. Galloway:
In your letter dated January 16, 2024, you requested a tariff classification ruling.
The subject merchandise is a Protein Mug Cake. The stated ingredients are rice flour, soy protein isolate, inulin, modified starch, cocoa, sunflower oil, cassava starch, chia seed, flaxseed, cinnamon, monocalcium phosphate, sodium bicarbonate, chocolate flavor, soy lecithin, sucralose, and tocopherols. The product will be packed in a plastic canister or pouch of 48 g. and used to produce high protein mug cakes in a microwave oven.
The applicable subheading for the gluten-free Protein Mug Cake will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or include; Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Other: Other.” The general rate of duty will be 8.5 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 at https://hts.usitc.gov/current
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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).
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division