CLA-2-21:OT:RR:NC:N5:228

Jiwon Kwon
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul 07806
South Korea

RE: The tariff classification of an edible preparation from South Korea

Dear Jiwon Kwon:

In your letter dated September 21, 2025, you requested a tariff classification ruling on behalf of your client, Nuri Co. Ltd.

An ingredients breakdown, a narrative of the manufacturing process and pictures of the product accompanied your inquiry.

The subject merchandise, “High Protein Powder Promune,” is described as a blended powdered protein supplement that provides dietary protein, amino acids, vitamins, collagen and micronutrients for general health and wellness. The product is said to contain fermented extracted natural mixed protein (almond powder, whey protein, cricket powder, isolated soy protein, and defatted sesame powder), low molecular fish collagen, brown sugar, cashew powder, roasted oat powder, roasted black bean powder, roasted Job’s tears powder, grain processed products, prickly pear, Vitamin C, Vitamin D3. High Protein Powder Promune is imported for retail sale in the form of pouch and is sold in supermarkets and online. Directions for use instruct the consumer to add 150 ml. of milk, soy milk, or yogurt to the powder, shake to mix, then consume.

The product is then cooled, sealed into packaging materials, and passed through a metal detector to check for foreign contamination and placed into storage at room temperature for import to the United States.

In your letter, you proposed classification for the product under subheading 2106.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included… protein concentrates and textured protein substances. Based on the ingredient composition, the product will be classified elsewhere. The applicable subheading for the product, "High Protein Powder Promune,” 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 of South Korea will be 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., 9903.02.56, 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/.

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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division