CLA-2-29:OT:RR:E:NC:N2:238
Mr. Jonathan Selzer
HerbaSway Laboratories
101 N. Plains Industrial Road
Wallingford, CT 06492
RE: The tariff classification of Stevia leaf extracts (Stevia rebaudiana)
Dear Mr. Selzer:
In your letter dated February 13, 2009, you requested a tariff classification ruling.
The subject product, Stevia leaf extract, is stated in your letter to be standardized to 60% rebaudiosides or more and is used in dietary supplements. Stevia glycoside is obtained from the leaves of Stevia rebaudiana Bertoni. The leaves are extracted with hot water and the aqueous extract is passed through an adsorption resin to trap and concentrate the component steviol glycosides. Stevioside and rebaudioside A are the component of glycosides of principal interest for their sweetening property.
The applicable subheading for the Stevia leaf extract (Stevia rebaudiana) will be 2938.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters, and other derivatives: Other.” The rate of duty will be 3.7 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 Harvey Kuperstein at (646) 733-3033.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division