CLA-2-20:OT:RR:NC:N5:228

Luis Fernandez
Cor Tech Group US LLC
5150 NW 109th Ave, Suite 4
Sunrise, FL 33351

RE: The tariff classification of a snack food from the Philippines

Dear Mr. Fernandez:

In your letter dated December 11, 2025, you requested a tariff classification ruling.

A sample, ingredients breakdown, manufacturing flowchart, and a picture of the product packaging accompanied your inquiry.

The product, “Kimchi Crisps,” is said to contain 40 percent fermented kimchi (cabbage, Chinese cabbage, radish, garlic, leeks, chili powder, carrot, onion, squash, red bell pepper, sugar salt, and ginger), 28 percent sweet potato puree, 26 percent apple juice concentrate, and 6 percent cassava starch. The product is described as a “Ready-to-eat fruit chips made from a special blend of fruits and vegetables. Specifically processed to give that light and crispy texture. Ideal for snacking and as a topping for salads and desserts.”

The packaging sizes will be in 20g, 50g, and 120g pouches. The ready-to-eat product’s shelf life is 18 months, and it is packaged for retail sale at the time of U.S. importation.

The applicable subheading for the product, “Kimchi Crisps,” will be 2008.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other edible parts of plants, otherwise prepared or preserved . . . other . . . other. The general rate of duty will be 6 percent ad valorem.

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