CLA-2-21:OT:RR:NC:2:235
Mr. David J. Gribb
Resonant Bioscience LLC
707 S. Vermont Street
Palatine IL, 60067
RE: The tariff classification of Dry Active Yeast from China
Dear Mr. Gribb:
In your letter dated December 2, 2010, you requested a tariff classification ruling.
You indicate that the instant product is dry active yeast. The yeast will be used in the production of ethanol fuel. You state that the yeast is not for human or animal consumption. It will be imported in bulk shipments of approximately 19,000 Kilograms each.
Classification is determined by the application of the General Rules of Interpretation (GRI) specified in the HTSUS. GRI 1 states in principal part:
The table of contents, alphabetical index, and titles of sections, chapters
and sub-chapters are provided for ease of reference only; for legal purposes,
classification shall be determined according to the terms of the headings and
any relative section or chapter notes and, provided such headings or notes do
not otherwise require, according to the following provisions:
Applying the GRI to the instant case we find that Heading 2102 specifically provides for: Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders: active yeasts.
The applicable subheading for the dry active yeast will be 2102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for active yeasts. 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 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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division