CLA-2-21:RR:NC:FC:228 A82804

Mr. Bill Brady
Oregon International Airfreight
8520 NE Alderwood Rd. Suite A
Portland, OR 97220

RE: The tariff classification of hon mirin from Singapore

Dear Mr. Brady:

In your letter dated April 12, 1996, on behalf of Hinomoto Corporation, Kent, WA, you requested a tariff classification ruling.

A sample and technical literature accompanied your letter. The sample was examined and disposed of. "Hon Mirin" is a pale yellow liquid prepared from fermented rice, alcohol, and salt. It will be imported in 55-gallon drums, and used as an ingredient in the manufacture of sauces.

The applicable subheading for the hon mirin will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 8.8 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