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 for South Korea
Dear Jiwon Kwon:
In your letter dated December 9, 2025, you requested a tariff classification ruling. In lieu of samples of the
product, an ingredients breakdown and descriptive literature were included with your inquiry.
The subject merchandise, “Pear, Balloon Flower, Ginger Extract,” is an edible preparation for human
consumption. The product is described as a liquid tea preparation and is said to be associated with digestive
wellness, supports vitality and well-being, and rich in natural antioxidants. The product is said to contain 58
percent pear, 30 percent balloon flower, 5 percent ginger, 4 percent rice grain syrup, and 3 percent air-dried
ginger.
The manufacturing process includes raw material procurement, raw material cleaning, transfer to jacketed
kettle, extraction, transfer to mixer, concentration, transfer to liquid packaging machine, and packaging. The
subject merchandise is intended to be mixed with warm or cold water as a tea substitute. The product will be
packaged in 10g pouches for retail consumption at the time of U.S. importation.
The ruling request states seeks classification of the subject merchandise in subheading 2106.90.9973,
Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the subject merchandise when processed as a beverage preparation will be
2106.90.9973, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food
preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Preparations
for the manufacture of beverages: Other.” The rate of duty will be 6.4% ad valorum.
The 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 ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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