CLA-2-21:OT:RR:NC:N5:229
Seung Hyun Park
Haengbokdamgi Co., Ltd.
61 Okcheonnonggong-gil, Okcheon-eup, Okcheon-gun
Chungcheongbuk-do 29041
South Korea
RE: The tariff classification of smoked quail eggs from South Korea
Dear Mr. Park:
In your letter dated July 21, 2026, you requested a tariff classification ruling on behalf of your client, Yijung
Customs Corporation.
A picture of the product, ingredient breakdown, and product specification sheet accompanied your inquiry.
The subject merchandise, described as smoked quail eggs, is a ready-to-eat food product intended for direct
human consumption. The smoked quail eggs consist of quail eggs, starch syrup, sugar, refined salt, and
caramel color. They are cooked, smoked, and seasoned prior to importation. The product is not intended for
use as an ingredient or raw material in further food manufacturing. You state the finished product is
imported into the United Stated in a retail-ready vacuum sealed pouch ready for immediate consumption
without any further preparation.
In your submission, you proposed classification for the smoked quail eggs under subheading 2106.90.9998,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations not
elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other:
Other.” We disagree with your proposed classification. The suggested classification is no longer valid as of
midnight June 30, 2026. The U.S. International Trade Commission issued Revision 11 effective July 1,
2026, to the HTSUS. Revision 11 split subheading 2106.90.9998, HTSUS, into subheading 2106.90.9993,
HTSUS, and subheading 2106.90.9994, HTSUS. Based on the composition of the product, the smoked quail
eggs will be classified elsewhere.
The applicable subheading for the smoked quail eggs will be 2106.90.9992, HTSUS, which provides for
“Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other:
Other: Other: Containing sugar derived from sugar cane and/or sugar beets.” The general rate of duty will be
6.4 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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 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.
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 Christopher Gangaprashad at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division