CLA-2-29:RR:NC:2:240 B81489

Mr. Jose Suarez
Inprovit Pharmanatural Corp.
Zona Industrial Amuelas Juana Diaz P.R.
P.O. Box 1436
Juana Diaz P.R. 00795

RE: The tariff classification of Soy Lecithin from Venezuela

Dear Mr. Suarez:

In your letter dated January 20, 1997, you requested a tariff classification ruling.

Samples of soft gelatin capsules containing soy lecithin were submitted with your inquiry. The applicable subheading for soy lecithin will be 2923.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for lecithins and other phosphoaminolipids: other. The rate of duty will be 5 percent ad valorem.

Products classifiable under subheading 2923.20.2000, HTS, which are products of Venezuela are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Stephanie Joseph at 212-466-5768.


Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division