CLA-2-21:OT:RR:NC:N5:228
Giacomo Cinelli
Giacinto Callipo Conserve Alimentari srl
Via Riviera Prangi 156
Pizzo 89812
Italy
RE: The tariff classification of a miscellaneous edible preparation from Italy
Dear Mr. Cinelli:
In your letter dated May 23, 2025, you requested a tariff classification ruling.
An ingredients breakdown, description of the manufacturing process, and a sample of your product
accompanied your letter.
The product, “So Veg-100% Plant-based Bites of V-T’na,” is described as a vegetable preparation based on
soy proteins. The product is said to contain approximately 61 percent soy (sea water, soy protein, water), with
the balance of the ingredients consisting of sunflower seed oil, flavorings and Sicilian lemon juice. The dry
weight of protein contained in the product is said to be approximately 27 percent. The product is prepared by
placing water, sea water, flavorings, and soy proteins into a cutter. A mixing process is carried out. Once the
“soy preparation” has been obtained, lemon juice, sunflower oil, and flavorings are said to be added. The
process includes a “resting and maturation” phase that immediately follow. The edible preparation is canned,
filled with flavored sunflower oil and steamed to ensure the closure of the lid. Once canned, the product is
sterilized at temperatures in excess of 100 degrees Celsius. The packaging description is said to be tin steel
and a secondary packaging of paperboard. The product is sold at retail for human consumption at the time of
importation.
The applicable subheading for the product, “So Veg-100% Plant-based Bites of V-T’na,” 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 general rate of duty will be
6.4% 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. At this time, products from all countries
including Italy, 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 2106.90.9990, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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.
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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division