The tariff classification of products derived from the stevia plant, from Honduras

NY I80395 April 23, 2002 CLA-2-21:RR:NC:2:228 I80395 CATEGORY: Classification TARIFF NO.: 2106.90.9987; 2106.90.9998; 2938.90.0000 Mr. J. Benjamin Zapata Embassy of Honduras 3007 Tilden Street, NW Washington, D.C. 20008 RE: The tariff classification of products derived from the stevia plant, from Honduras Dear Mr. Zapata: In your letter dated April 2, 2002 you requested a tariff classification ruling. Your letter describes four products derived from the leaves of the stevia plant (Stevia rebaudiana bertoni). One product consists of tea bags containing a blend of dried stevia leaves with dry leaves of either chamomile, lemon grass, or anise. Three other products contain a powder derived from the stevia leaves by a process of hot water extraction, filtration, ion-exchange chromatography, evaporation, and spray drying. This powder, containing at least 90 percent steviosides, will be put up in bulk form in 10-kilogram bags. Another product will consist of one-gram sachets containing 70 milligrams steviosides blended with maltodextrin and/or dextrose, in bulk or retail packaging. A fourth product consists of a retail-packed plastic bottle containing steviosides, water, and glycerine. The applicable subheading for the tea bags will be 2106.90.9987, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…herbal teas and herbal infusions comprising mixed herbs. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the sachets and liquid solution will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included… other…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the 10-kilogram bags containing at least 90 percent steviosides will be 2938.90.0000, HTS, 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. Articles classifiable under subheadings 2106.90.9987, 2106.90.9998, and 2938.90.0000, HTS, which are products of Honduras, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA), 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division