N364947

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364947 October 7, 2026 CLA-2-21:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2106.90.9991 Mr. Ron Gross Quorn Foods Station Road, Stokesley TS97AB United Kingdom RE: The Tariff Classification of Imitation Meat Products from the United Kingdom Dear Mr. Gross: In your letter dated September 9, 2026, you requested a tariff classification ruling. The subject merchandise is from the Quorn-branded line of meat-free products made from the principal ingredient, mycoprotein, a meat-free protein. An ingredients breakdown and product specifications of the four products, described below, accompanied your inquiry. The first product, “Quorn Meatless Wings,” is said to contain mycoprotein paste, water, egg white powder, and natural flavoring (consisting of yeast extract, onion powder, sage, sugar, salt, and sunflower oil). The wings will be packed in 22 g containers and shipped frozen, in cases of 2 x 10 kg. The second product, “Quorn Meatless Nuggets,” is said to contain mycoprotein paste, water, egg white powder, natural flavoring (consisting of yeast extract, onion powder, sage, sugar, salt, and sunflower oil), and milk proteins. The nuggets will be packed in 12 g containers and shipped frozen, in cases of 2 x 10 kg. The third product, “Quorn Meatless White Burgers,” is said to contain mycoprotein paste, water, egg white powder, natural flavoring (consisting of yeast extract, onion powder, sage, sugar, salt, and sunflower oil), and milk proteins. The burgers will be packed in 50 g containers and shipped frozen, in cases of 2 x 9 kg. The fourth product, “Quorn Meatless Schnitzel,” is said to contain mycoprotein paste, water, egg white powder, natural flavoring (consisting of yeast extract, onion powder, sage, sugar, salt, and sunflower oil), and milk proteins. The schnitzel will be packed in 65 g containers and shipped frozen, in cases of 2 x 8 kg. The applicable subheading for the Quorn imitation meat products will be 2106.90.9991, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations not elsewhere specified or included…other…other…other…frozen.” The general rate of duty will be 6.4 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, (for) James P. Forkan Director National Commodity Specialist Division