CLA-2-11:RR:NC:2:237 F84469

TARIFF NO: 1108.20.0000

Mr. John P. Emerling
Emerling International Foods
1178 Graff Road
Attica, New York 14011

RE: The classification of crude inulin powder from Germany. Dear Mr. Emerling:

In your letter dated March 10, 2000 you requested a tariff classification ruling on crude inulin powder. The inulin is made from the juice of topinambur tubers (the ripe roots of the wild fruit Jerusalem Artichoke), which is clarified, concentrated, dried and packed in 25 kg paperbags. Based on the production flow chart you submitted and Customs Lab Report 2-2000-20736, the product is a crude form of inulin.

The applicable subheading for the crude inulin powder will be 1108.20.0000, Harmonized Tariff Schedule of the United States, which provides for inulin. The duty is 2.6 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 NIS Frank Cantone at 212-637-7018.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division