CLA-2-21:OT:RR:NC:N5:228
Matthew Williams
John A. Steer Company
1227 N 4th St Philadelphia, PA 19122
RE: The tariff classification of plant based protein bites from Finland
Dear Mr. Williams:
In your letter dated September 10, 2024, you requested a tariff classification ruling on behalf of your client Valio USA, Inc.
An ingredients breakdown, manufacting flowchart, product specification sheets, and samples of the products accompanied your inquiry. The samples were examined and discarded.
The subject merchandise is described as three varieties of plant-based protein bites. The products are imported for retail sale in a frozen condition. The products are said to be prepared by mixing the raw materials, packaging, applying heat treatment, cooling, packing, and freezing. Instructions on the product labels direct the consumer to thaw the bites and heat over medium to low temperatures with a cooking oil of the consumers choice until heated through.
Item #50268, “Plant Based Bites-Original,” is said to contain water, oat bran, pea protein, fava bean protein, sugar, canola oil, spice mix (onion powder, garlic powder, salt, ground black pepper, allspice), and concentrated lemon juice.
Item #50266, “Gold & Green Plant-Based Bites - Chili Ginger,” is said to contain water, oat bran, pea protein, fava bean protein, sugar, canola oil, white wine vinegar, mixed spices (ginger, garlic, coriander, kaffir lime, jalapeño, chili, natural flavors, salt), and tomato paste.
Item #50267, “Gold & Green Plant-Based Bites - Tomato,” is said to contain oat bran, pea protein, fava bean protein, tomato paste, invert sugar syrup, canola oil, white wine vinegar, water, concentrated onion juice, spice mix (garlic powder, ground black pepper, salt, canola oil), and natural smoke flavoring.
The applicable subheading for the plant-based protein bites 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 general 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 at https://hts.usitc.gov/.
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 U.S. Customs and Border Protection (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 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division