CLA-2-21:OT:RR:NC:N5:228
Wendy Camp
CB Customs Brokerage Services LLC
4450 Witmer Industrial Estates, Suite 3
Niagara Falls, NY 14305
RE: The tariff classification of plant based tuna from Canada
Dear Ms. Camp:
In your letter dated September 25, 2025, you requested a tariff classification ruling on behalf of your client,
Save Da Sea foods Inc.
An ingredients breakdown, description of the manufacturing process, and pictures of the product
accompanied your letter.
The subject merchandise, “Save Da Sea Plant Based Tuna” is described as a “Plant-Based Tuna Salad.”
Pictures of the product depict that it has a appearance and consistency similar to tuna salad. The product is
said to contain jackfruit, sunflower oil, water, lemon juice, onion, yeast extract, chickpea protein, faba
protein, apple cider vinegar, nutritional yeast, organic flaxseed oil, spices and herbs, maple syrup, black
pepper, garlic powder, natural fish flavor oil, and beetroot powder. The product is said to be refrigerated upon
U.S. importation and is packaged in 3.2 oz. plastic pouches. The consumer will obtain the product from retail
sales at a grocery store. The edible preparation is marketed as a “sustainable plant-based tuna salad
alternative” and is “ready-to-eat.”
The applicable subheading for the product, “Save Da Sea Plant Based Tuna,” will be 2106.90.9998,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not
elsewhere specified or included … other … other…other. The general rate of duty will be 6.4% ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 2106.90.9998, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 2106.90.9998, HTSUS.
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 Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e., 9903.01.26, 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
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division