U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$269.3M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
2 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of a food product from Japan
N333291 June 30, 2023 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Yunming Gu Wismettac Asian Foods, Inc. 13409 Orden DrSanta Fe Springs, CA 90670 RE: The tariff classification of a food product from Japan Dear Mr. Gu: In your letter dated June 2, 2023, you requested a tariff classification ruling. An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry. The subject merchandise is described as a soy sheet that has the appearance of a square, thin cracker, coated with sesame seeds. The product is said to contain approximately 58 percent soy protein, sesame glycerin, edible refined processed oils and fats and sorbitol. The product is said to be prepared by adding water to the raw materials, mixing, drying, winding, cutting, and packaging into 65-gram bags. The product is sold primarily to the food service industry. The applicable subheading for the soy sheets 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 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 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 Timothy Petrulonis at timothy.petrulonis@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.