Dried mushroom powder

HQ 089181 October 2, 1991 CLA-2 CO:R:C:F 089181 EAB CATEGORY: Classification TARIFF NO.: 1302.19.9040 Mr. Vincent A. Sommella Capital Customs Brokers, Inc. P.O. Box 30942 J.F.K. Airport Station Jamaica, New York 11430 Re: Dried mushroom powder Dear Mr. Sommella: This is in reply to your letter dated April 17, 1991, in which you request a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of dried mushroom powder. A sample of the product has been submitted, along with an ingredient specification sheet. FACTS: The product will be imported in 25-kilogram (net) drums. It is produced by spray drying concentrated mushroom juice obtained from the cooking of mushrooms, and to which is added a low dextrose equivalent maltodextrin. Our laboratory analysis indicates a fine tan powder that is a mixture of vegetable extract and maltodextrin. ISSUE: What is the proper tariff classification under the HTSUSA of dried mushroom powder? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. Heading 1302 provides in part for vegetable saps and extracts. From the description of the product, it appears that the subject dried mushroom powder is described as an extract of a vegetable. By contrast, it is noted that heading 0712 provides for mushrooms, potentially in powder form, but not further prepared. We understand the "not further prepared" limitation of heading 0712 to preclude a powdered mushroom derived from cooking. The addition of maltodextrin is also a further preparation. At the subheading level, we find that the dried mushroom powder is properly classifiable under subheading 1302.19.9040, HTSUSA, providing in part for vegetable extracts; other; other; other. HOLDING: Dried mushroom powder consisting of mushroom extract mixed with maltodextrin is classifiable under subheading 1302.19.9040, HTSUSA, providing in part for vegetable extracts; other; other; other. Merchandise classified under this subheading may be entered free of duty. Sincerely, John Durant, Director Commercial Rulings Division