CLA-2-16/21:S:N:N7:229 893280

Mr. Roger Komonchak
George Uhe Co., Inc.
12 Route 17 North
P.O. Box 970
Paramus, NJ 07653-0970

RE: The tariff classification of spray-dried OYSTER EXTRACT in powder and tablet form from Japan.

Dear Mr. Komonchak:

In your letter dated December 15, 1993, you requested a tariff classification ruling.

The product in question is described as a spray-dried oyster extract, in the form of a powder or as coated tablets, for use as a food supplement. The extract itself is said to be prepared by the hot water processing of fresh, raw oysters in a double extraction process. The extracted liquid is first filtered, then concentrated before it is finally spray-dried into a fine, tan colored powder with a strong marine odor. The spray-drying of the extract is accomplished without the use of a carrier. This powder is said to contain no additives, and is rich in glycogen, amino acids and other nutritive elements. It is stated that this powder contains no ingredients or additives other than oyster extractive solids. The tablet form of the product consists of spray-dried oyster powder with a chocolate-flavored, sugar-based coating. Spray-dried oyster extract powder will be imported in ten kilogram polyethylene lined fiber drums. Oyster extract tablets will also be bulk packed.

The applicable subheading for spray-dried OYSTER EXTRACT powder will be 1603.00.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates: ...Other:...Other. The rate of duty will be FREE.

The applicable subheading for spray-dried OYSTER EXTRACT tablets will be 2106.90.6997, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included:...Other:...Other:...Other:... Other:...Other:...Other:...Other:...Other:...Containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport