H312071

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H312071 September 16, 2021 OT:RR:CTF:FTM H312071 JER CATEGORY: Classification TARIFF NO.: 2001.90.60 Center Director Agriculture & Prepared Products CEE U.S. Customs and Border Protection 301 E. Ocean Blvd., Suite 1400 Long Beach, CA 90802 RE: Tariff classification of sushi ginger Dear Center Director: This letter is in response to your request for internal advice, initiated by counsel on June 18, 2020, on behalf of Ikko International Trading, LLC (“Ikko International” or “Importer”), and supplemented by your office on September 2, 2021. The internal advice request was made in accordance with U.S. Customs and Border Protection (“CBP”) Regulations in 19 C.F.R. §177.11, regarding the tariff classification of sushi ginger under the Harmonized Tariff Schedule of the United States (“HTSUS”). Our final decision is set forth below. FACTS: The merchandise at issue includes six (6) different sushi ginger products. The Shandong Yelin Foodstuff Co., Ltd. sushi ginger products include two varieties: Product Number GAR7613 and Product No. GAR7713. The Laiwu Yuyuan Foods Co., Ltd. Sushi ginger varieties include Product Numbers: GAR7112, GAR7113, GAR7212 and GAR7213. The Importer describes the products as follows: The composition of the ginger at entry is primarily ginger, water and salt along with relatively small amounts of acetic acid, citric acid, aspartame and potassium sorbate. The ginger is imported in large 20-pound buckets that contain two sealed plastic bags each containing 10 pounds of sushi ginger. The bags are heat sealed to prevent leakage of the viscose solution. The ginger is not crushed or ground and is not certified as organic. Upon importation, the product is sold to food service establishments for use as a condiment or flavor enhancement for various dishes, most commonly sushi. Before serving, the sushi ginger must be removed from the bag and drained of the thick preserving liquid. The ginger must also be washed and de-salted to ensure that the liquid’s flavor does not interfere with the ginger’s own taste. Importer submitted results from an independent laboratory, which provided the acid profiles of two unspecified sushi ginger samples (white and pink sushi ginger). The Anresco Laboratories results, dated April 9, 2020, found that the white sushi ginger contained 4.41 percent (%) citric acid and 3.99% acetic acid; pink sushi ginger contained 2.93% citric acid and 4.16 acetic acid. In an October 16, 2020, correspondence, the Importer provided the following component ingredients for each of the subject sushi ginger product as follows: Shandong Yelin Foodstuff Co., Ltd. Product Ingredients Percentages (%) by Weight: GAR7613 Ginger 66.667% Water 29.349% Salt 2.600% Acetic Acid 0.600% Citric Acid 0.550% Aspartame 0.180% Potassium Sorbate 0.052% Color Red No. 0.002% GAR7713 Ginger 66.667% Water 29.349% Salt 2.600% Acetic Acid 0.600% Citric Acid 0.550% Aspartame 0.180% Potassium Sorbate 0.052% Laiwu Yuyuan Foods Co., Ltd. Product Ingredients Percentages (%) by Weight GAR7112 and GAR7113 Ginger 66.6667% Water 30.3607% Salt 2.0000% Acetic Acid 0.4900% Citric Acid 0.3333% Aspartame 0.1083% Potassium Sorbate 0.0333% Sodium Saccharin 0.0047% Color Red No. 40 0.0030% GAR7212 and GAR7213 Ginger 66.6667% Water 30.3637% Salt 2.0000% Acetic Acid 0.4900% Citric Acid 0.3333% Aspartame 0.1083% Potassium Sorbate 0.0333% Sodium Saccharin 0.0047% CBP laboratory analysis found the respective acetic acid content by weight of the imported sushi ginger products as follows: CBP Laboratory Report NY20191749, dated, March 5, 2020: GAR7613 (Pink) Acetic Acid 0.62%; CBP Laboratory Report NY20200107, dated February 27, 2020: GAR7713 (White) Acetic Acid 0.84%; CBP Laboratory Report NY20190225, dated April 30, 2019: GAR7112 Acetic Acid 0.52%; CBP Laboratory Report NY20190228A, dated July 22, 2019: GAR7113 Acetic Acid 0.55%; CBP Laboratory Report NY20190218, dated February 26, 2019: GAR7212 Acetic Acid 0.53%; CBP Lab Report NY20190228, dated July 22, 2019: GAR7213 Acetic Acid 0.56%. On November 10, 2020, a meeting was held with counsel for Ikko International to discuss the tariff classification of the subject sushi ginger products. On behalf of Ikko International, counsel submitted a supplemental letter, received March 2, 2021, in support of their initial internal advice request. CBP has taken all of the information submitted by the Importer into consideration while preparing this decision. ISSUE: Whether sushi ginger is properly classified under heading 0910, HTSUS, as a spice or condiment, or whether it is classified under heading 2001, HTSUS, as a vegetable or other edible parts of plants, prepared or preserved by vinegar or acetic acid, or whether it is classified under heading 2008, HTSUS, as an edible part of plants otherwise prepared or preserved by a process not elsewhere specified. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS headings at issue are as follows: 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry, and other spices: Ginger: 0910.11.00 Neither crushed nor ground… * * * 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: * * * 2001.90 Other: Other: 2001.90.60 Other… * * * 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: * * * 2008.99 Other: 2008.99.63 Sweet ginger… Other: 2008.99.91 Other… Chapter 20 * * * GENERAL This Chapter includes: Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of the merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes to Chapter 9 provide: This Chapter covers: (1) Coffee, tea and maté. (2) Spices, i.e., a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These products may be whole or in crushed or powdered form. EN 09.10 provides, in pertinent part, as follows: The heading includes: (a) Ginger (including fresh ginger, provisionally preserved in brine, unsuitable in that state for immediate consumption; ginger preserved in syrup is excluded (heading 20.08). The Explanatory Notes to heading 2001, HTSUS, provides, in pertinent part, that: This heading covers vegetables (see Note 3 to this Chapter), fruit, nuts and other edible parts of plants prepared or preserved by means of vinegar or acetic acid, whether or not containing salt, spices, mustard, sugar or other sweetening matter. These products may also cont

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS headings at issue are as follows:0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry, and other spices: Ginger:0910.11.00 Neither crushed nor ground… * * *2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: * * *2001.90 Other: Other:2001.90.60 Other…* * *2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:Other, including mixtures other than those of subheading 2008.19: * * *2008.99 Other:2008.99.63 Sweet ginger… Other: 2008.99.91 Other…Chapter 20* * *GENERAL This Chapter includes: Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegaror acetic acid.The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of the merchandise. See T.D.