CLA-2-21:OT:RR:NC:N2:228
Ms. Valerie Holtrop
Worldwide Logistic Solutions LLC
18 Golden Wheat Lane
Wrightstown, WI 54180
RE: The tariff classification of a food product from Japan
Dear Ms. Holtrop:
In your letters dated June 22, 2009 and August 18, 2009, on behalf of Graceland Fruit Inc., you requested a tariff classification ruling.
A description of the manufacturing process was submitted with your June letter. A complete ingredients breakdown, by weight, country of origin, packaging, and use information accompanied your August letter. “Man-nan Hikari” or “processed Konyaku” consists of 83 percent starch (corn starch and potato starch), 10 percent viscous additives (cellulose and algin), 5 percent polydextrose, 2.5 percent alimentary yam paste powder, and less than 1 percent, each, of powdered honey, trehalose, calcium gluconate, and cooking additives. The product is packed in lined boxes containing between 5 and 33 pounds. It is used as a food ingredient or as a low calorie food product.
In your letter you suggest the “Man-nan Hikari” or “processed Konyaku” should be classified in subheading 3505.10.0092, Harmonized Tariff Schedule of the United States (HTSUS), the provision for modified starches. We do not agree. Based on the ingredient composition, it is more specifically provided for elsewhere.
The applicable subheading for “Man-nan Hikari” or “processed Konyaku” 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 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 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, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division