CLA-2-35:OT:RR:NC:N3:136
Paul Shapiro
The Better Meat Co.
2939 Promenade St
West Sacramento, CA 95691
RE: The tariff classification of Dry Mycoprotein from India
Dear Mr. Shapiro:
In your letter dated April 7, 2025, you requested a tariff classification ruling on Dry Mycoprotein.
The subject product is described as shelf-stable, Dry Mycoprotein. You state that the Dry Mycoprotein is an
ingredient to be used by food companies in their formulations, similar to textured vegetable proteins. The end
user, generally a food manufacturer, will rehydrate the edible mycoprotein with water and flavorings. The
subject Mycoprotein is a meat alternative product, which consists of 100% dehydrated biomass of the GRAS
fungus Neurospora crassa. The dry Mycoprotein does not contain any additives, flavorings, binders,
stabilizers, emulsifiers, or any other ingredients. The protein content on a dry weight basis is 45-55%.
The applicable subheading for mycoprotein paste will be 3504.00.5000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for: Peptones and their derivatives; other protein substances and
their derivatives, not elsewhere specified or included; hide powder, whether or not chromed: Other. The
general rate of duty will be 4 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 3504.00.5000, HTSUS, listed above.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health
Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are
administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and
Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by
visiting their website at www.fda.gov.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division