CLA-2-21:OT:RR:NC:N5:228
Dave Hamburger
All-Ways Forwarding
701 Newark Avenue
Elizabeth, NJ 07208
RE: The tariff classification of Plant-Based Chicken from Finland
In your letter dated August 14, 2025, you requested a tariff classification ruling on behalf of your client,
Valio USA, Inc.
An ingredients breakdown, a narrative description of the manufacturing process and a sample of the product
accompanied your inquiry. The sample was examined and discarded.
The subject merchandise, “Plant-Based Chicken Pieces,” are described as plant-based chicken pieces in a
mild marinade that are intended for use as a meat alternative in a variety of culinary applications. The product
is comprised of water, pea protein isolate, gluten free wholegrain oat flour, steel cut oats, canola oil, natural
flavoring, sugar, natural lemon flavoring and natural thyme flavoring. The product is packaged in heat
resistant film packages and pasteurized so that the vegetative microbes are destroyed. Plant-Based Chicken
Pieces will be imported frozen, in 1.5-kilogram packaging. Directions on the packaging information provided
instruct the consumer to fry without oil in a non-stick pan for 5 minutes until golden brown or cook in an
oven for 10-20 minutes at 340 degrees Fahrenheit.
The applicable subheading for the product, “Plant-Based Chicken Pieces,” 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.
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 of Finland will be
subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.20 or exclusion subheading, in
addition to subheading 2106.90.9995, 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)
Denise Faingar
Acting Director
National Commodity Specialist Division