CLA-2-21:OT:RR:NC:N5:228
Ellen Cheuk
Khong Guan Corporation
30068 Eigenbrodt Way
Union City, CA 94587
RE: The tariff classification of a food preparation from Taiwan.
Dear Ms. Cheuk:
In your letter dated June 13, 2025, you requested a tariff classification ruling.
An ingredients breakdown, description of the manufacturing process, and pictures of the product
accompanied your inquiry.
The products, “Brand’s Essence of Chicken,” and “Brand’s Essence of Chicken with Cordyceps Extract,” is
described as an essence drink intended for human consumption to be potable directly from the bottles. Both
products are said to contain approximately 99 percent concentrated chicken extract and caramel (coloring).
Brand’s Essence of Chicken with Cordyceps Extract also contains dong quai (angelica sinensis) root extract,
Chinese licorice (Glycyrrhiza uralensis) root extract, and cordyceps (Cordyceps sinensis) extract. The
products will be imported for retail sale in 2.3-ounce bottles. Online research reflects that the product is
marketed as a way to improve concentration, memory, and overall mental performance by supporting nerve
conduction.
The products, “Brand’s Essence of Chicken,” and “Brand’s Essence of Chicken with Cordyceps Extract,” are
manufactured from chicken that is purchased from the USA. In Taiwan, the raw chicken is minced and
loaded into a pressure cooker. The coarse mincing and cooking and extraction process includes the addition
of water and the grounded poultry being cooked between temperatures of approximately 239-257 degrees
Fahrenheit for 4.5 to 8 hours. At the conclusion of the heating cycle, the interim product is sieved, which
removes all the meat and bones. The liquid fraction is further filtered mechanically to produce a clear liquid
essence of chicken drink by removing the fat fraction. The clear liquid is then concentrated through an
evaporator to remove excess water. Diatomaceous earth is added to remove all meat fibers and bone residues
with diatomaceous earth produce a clear liquid. Caramel is added to the clear liquid Essence of Chicken
Drink and mixed with additional water added. The filling and sterilizing process includes the product being
hot filled at temperatures of approximately 167 degrees into bottles subsequent to being hermetically sealed
and sterilized at temperatures of 235 degrees Fahrenheit for 43 minutes.
The applicable subheading for the products, “Brand’s Essence of Chicken,” and “Brand’s Essence of Chicken
with Cordyceps Extract,” will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere
specified or included…other… other…other. The general rate of duty will be 6.4 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. At this time, products from all countries
including Taiwan, 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 2106.90.9998, 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
www.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)
James Forkan
Acting Director
National Commodity Specialist Division