The tariff classification of Yacon Leaf Extract from Japan

NY I87845 October 31, 2002 CLA-2-13:RR:NC:2:238 I87845 CATEGORY: Classification TARIFF NO.: 1302.19.9040 Mr. Joseph J. Chivini Austin Chemical Company, Inc. 1565 Barclay Boulevard Buffalo Grove, IL 60089 RE: The tariff classification of Yacon Leaf Extract from Japan Dear Mr. Chivini: In your letter dated July 18, 2002, resubmitted on October 22, 2002, you requested a tariff classification ruling. The subject product, Yacon Leaf Extract, consists of a simple extract having the physical appearance of a dark-brown powder. According to the submitted flow chart, the dried leaves undergo extraction with hot water, followed by concentration, under reduced pressure, and blending with hydrolyzed guar gum, which serves as a filler. The resulting material is then subjected to sterilization, drying and sieving, yielding the finished product, i.e., Yacon powdered extract. You state in your letter that the product is intended for use as a nutritional supplement. The applicable subheading for the subject product will be 1302.19.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Vegetable saps and extracts: Other: Other: Other.” The rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. 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