Base
N1016822010-05-05New YorkClassification

The tariff classification of a food product from Taiwan

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

2106.90.9998

$288.6M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

15 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a food product from Taiwan

Ruling Text

N101682 May 5, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. David Grace Covington & Burling 1201 Pennsylvania Avenue, N.W. Washington, DC 20004-2401 RE: The tariff classification of a food product from Taiwan Dear Mr. Grace: In your letter dated April 14, 2010, on behalf of Cerebos Pacific Limited, you requested a tariff classification ruling. Images of the product packaging accompanied your letter. Brand’s® Essence of Chicken Drink is a liquid food product composed of water, chicken extract, and caramel color, put up for retail sale in a glass bottle containing 2.3 fluid ounces, six bottles in a cardboard box. Essence of chicken is a traditional Chinese medicine, administered to restore strength in postnatal women. It may be consumed at room temperature, chilled, or warmed. In your letter, you suggested this product should be classified in subheading 2202.90.90, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other nonalcoholic beverages not elsewhere specified or included. We do not agree. Based on the product’s ingredient composition and use, it will be classified elsewhere. The applicable subheading for the Brand’s® Essence of Chicken Drink will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other… other…other. The rate of duty will be 6.4 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The images of the proposed packaging for this product do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. Additional requirements may be imposed on this product by the United States Food and Drug Administration. It is suggested you contact that agency directly for further information. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.