CLA-2-21:OT:RR:NC:N5:228
Jeongeun Kim
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu, Seoul, Republic of Korea
Seoul 07806
South Korea
RE: The tariff classification of a protein supplement from South Korea
Dear Mr. Kim:
In your letter dated June 20, 2025, you requested a tariff classification ruling on behalf of your client, Into
Inc.
An ingredients breakdown, a narrative description of the manufacturing process and pictures of the product
accompanied your inquiry.
The subject merchandise, “Into Jeju Spirulina Gruel,” is described as a powdered protein supplement that can
serve as a meal replacement or nutritious snack. Into Jeju Spirulina Gruel is comprised of black bean, black
barley, oats, separated soybeans, organic sugar (4 percent), spirulina, seaweed and kelp. The product is
imported in an ambient condition for retail sale in individual pouches containing 40-grams of the powdered
product, packed five pouches per box.
Into Jeju Spirulina Gruel product is designed and intended to be consumed after being mixed with a liquid
such as milk, soy milk, or water. When combined with these liquids, the powder dissolves easily, creating a
smooth drinkable mixture. The powdered form of the product is stated to make it better suited for drinking
rather than chewing, and it is marketed as a convenient health drink that incorporates cereal-based nutrition.
The product is prepared by commencing with the careful selection of raw powdered ingredients such as
barley and oats. These selected raw materials are then weighed according to the formulation requirements.
Subsequently, food-grade additives are introduced into the mix, and the entire mixture is thoroughly stirred to
ensure even distribution of all components. Once mixed, the product is filled into designated packaging units
and sealed under hygienic conditions.
In your letter, you proposed classification of the product under subheading 2106.90.9998, Harmonized Tariff
Schedule of the United States (HTSUS) which provides for “Food preparations not elsewhere specified or
included . . . Other . . . Other . . . Other. Based on the composition, textures, use and marketing, the product
will be classified in a more specific subheading.
The applicable subheading for the product, “Into Jeju Spirulina Gruel,” will be 2106.90.9972, Harmonized
Tariff Schedule of the United States (HTS), which provides for “Food preparations not elsewhere specified or
included… Other… Other… Other… Preparations for the manufacture of beverages…Containing sugar
derived from sugar cane and/or sugar beets.” 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 South Korea, 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 2106.90.9972, 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