CLA-2-21:RR:NC:FC:228 A84648

Mr. Bruce R. Cowen
Takeda U.S.A., Inc.
8 Corporate Drive
Orangeburg, NY 10962-2614

RE: The tariff classification of a food preparation from Germany

Dear Mr. Takeda:

In your letter dated April 30, 1996 and June 7, 1996 you requested a tariff classification ruling.

A sample and technical literature were provided. The sample was examined and disposed of. "Ohly M1TC" is a tan-colored, granular material said to be composed of yeast extract, salt, monosodium glutamate, and cottonseed or soybean oil. It will be imported in plastic-lined cardboard boxes, containing 25 kilograms. Ohly M1TC will be used as a flavor enhancer in meats, soups, sauces, and boullions.

The applicable subheading for this product will be 2103.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor; mixed condiments and mixed seasonings...other...nonalcoholic preparations of yeast extract (other than sauces). The rate of duty will be 4.4 percent ad valorem.

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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division