The tariff classification of vegetarian food products from Italy

N257798 October 23, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Alessandro Menegon Frescolat S.r.l. Via Costanza, 14/1 31030 San Vito di Altivole, TV Italy RE: The tariff classification of vegetarian food products from Italy Dear Mr. Menegon: In your letter dated September 26, 2014, you requested a tariff classification ruling. A flow chart, ingredients breakdowns, product data sheets, samples, and product labels for the U.S. market were forwarded with your letter. The samples were examined and disposed of. CreamyRisella, MozzaRisella, and SmokeyRisella are advertised as a vegetarian specialty, an alternative to fresh cheese, imported in refrigerated condition. They are cylindrical-shaped, off-white or light yellow colored products measuring 4 inches to 4-1/2 inches in length, 1-1/2 inches in diameter, wrapped in plastic film with a clip tied on both ends in sealed cardboard boxes holding 200 grams (7.05 oz.) or 500 grams (17.6 oz.). MozzaRisella and SmokeyRisella have a soft cheese like consistency. CreamyRisella has a spreadable consistency. All are composed of approximately 46-48 percent Biosurice (water, 21 percent germinated brown rice, salt, and apple vinegar), 25-35 percent water, 10-20 percent coconut oil, 1-5 percent agar-agar, 1-5 percent faramix (arabic gum, xanthan gum and carob flour), and less than 3 percent lemon juice. In addition to these ingredients, depending on variety, the products may also contain trace amounts of sunflower oil infused with oregano, natural flavoring, turmeric, rice syrup, and arabic gum. The Biosurice ingredient is said to be a beverage made of germinated brown rice. All other ingredients are added to the Biosurice and then undergo heat treatment, filtration, packaging, and cooling. The applicable subheading for the CreamyRisella, MozzaRisella, and SmokeyRisella will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included ... other ... other ... other. The general 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 ww.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 bruce.hadleyjr@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division