CLA-2-29:OT:RR:NC:2:235

Ms. Sandi Siegel
M.E. Day & Co., Inc.
700 W. Virginia St, Suite 300
Milwaukee, WI 53204

Dear Ms. Siegel:

RE: The tariff classification of LeciStar S 100

Dear Ms. Siegel:

In your letter dated January 09, 2013 you requested a tariff classification ruling on behalf of Berg & Schmidt America, LLC.

The instant product is called LeciStar S 100. It is stated to be a Sunflower lecithin. You state that it contains greater than 60 percent acetone insoluble phospholipids, and approximately 36 percent triglycerides. It is labeled for use as an emulsifier.

The applicable subheading for the LeciStar S 100 will be 2923.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Lecithins and other phosphoaminolipids: Other. The rate of duty will be 5 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,

Thomas J. Russo
Director
National Commodity Specialist Division