The tariff classification of frozen soy drops from Belgium

N308325 December 20, 2019 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9895 Ms. Annabelle Gaudreau VLM Foods Inc. 1651 Boul. Saint-Regis Dollard-des-Ormeaux H9B 3H7 Belgium RE: The tariff classification of frozen soy drops from Belgium Dear Ms. Gaudreau: In your letter dated December 12, 2019, you requested a tariff classification ruling. A manufacturing flowchart, a description of the manufacturing process, and an ingredients breakdown were provided with your inquiry. The Frozen Soy Yogurt Drops (Product code 3614-18) are said to contain approximately 90 percent water, 9 percent peeled soybeans, and 1 percent bifidus lactobacillus acidophilus. The product is oval to round frozen drop shapes, dark white in color, and has a soybean odor. They will be used in smoothies. The product will be imported in buckets, 5 kg., net weight. The applicable subheading for the product will be 2106.90.9895, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . frozen. 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 https://hts.usitc.gov/current. 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 bruce.hadleyjr@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division