The tariff classification of an imitation meat product from the United Kingdom

N213285 April 24, 2012 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Bob Kerr Quorn Foods Station Road, Stokesley North Yorkshire TS9 7AB Great Britain RE: The tariff classification of an imitation meat product from the United Kingdom Dear Mr. Kerr: In your letter dated April 4, 2012 you requested a tariff classification ruling. An ingredients breakdown for the Quorn Meat free & Soy free Meatballs (A02907) and a packaging sample for similar products were submitted with your letter. The Meatballs are an imitation meat product based on “mycoprotein,” a meat free protein. The Meatballs are composed of mycoprotein paste, water, meatless mince, albumen, textured wheat protein, onions, rice starch, natural flavoring from non-meat sources, corn maltodextrin, salt, sugar, glucose syrup, gum arabic and silicon dioxide. The meatballs will be imported in frozen condition, and packed for retail sale in containers. The applicable subheading for the Quorn Meatballs (A02907) will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. 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 the 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. 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division