CLA-2 CO:R:C:F 089181 EAB
Mr. Vincent A. Sommella
Capital Customs Brokers, Inc.
P.O. Box 30942
J.F.K. Airport Station
Jamaica, New York 11430
Re: Dried mushroom powder
Dear Mr. Sommella:
This is in reply to your letter dated April 17, 1991, in
which you request a binding ruling on the tariff classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of dried mushroom powder.
A sample of the product has been submitted, along with an
ingredient specification sheet.
FACTS:
The product will be imported in 25-kilogram (net) drums. It
is produced by spray drying concentrated mushroom juice obtained
from the cooking of mushrooms, and to which is added a low
dextrose equivalent maltodextrin.
Our laboratory analysis indicates a fine tan powder that is
a mixture of vegetable extract and maltodextrin.
ISSUE:
What is the proper tariff classification under the HTSUSA of
dried mushroom powder?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA 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 and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 1302 provides in part for vegetable saps and
extracts. From the description of the product, it appears that
the subject dried mushroom powder is described as an extract of a
vegetable. By contrast, it is noted that heading 0712 provides
for mushrooms, potentially in powder form, but not further
prepared. We understand the "not further prepared" limitation of
heading 0712 to preclude a powdered mushroom derived from
cooking. The addition of maltodextrin is also a further
preparation.
At the subheading level, we find that the dried mushroom
powder is properly classifiable under subheading 1302.19.9040,
HTSUSA, providing in part for vegetable extracts; other; other;
other.
HOLDING:
Dried mushroom powder consisting of mushroom extract mixed
with maltodextrin is classifiable under subheading 1302.19.9040,
HTSUSA, providing in part for vegetable extracts; other; other;
other.
Merchandise classified under this subheading may be entered
free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division