M82868 M8 Ruling Active

The tariff classification of fungal biomass from Italy

Issued May 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1404.90.0000

Headings: 1404

Product description

The sample was examined and disposed of. The product is a dry material in the form of inedible, brittle, brown-colored rods, approximately 2 millimeters in diameter and less than one centimeter in length, prepared from the fungus Mortierella alpina. The fungus grows in and is collected from a fermentation broth that develops in a glucose-containing medium. The broth is pasteurized, the fungus is harvested by filtration, washed with water, extruded into pellets, and dried. After importation the fungal biomass will be subjected to a hexane process to extract the arachidonic acid, which will be used to make an enriched oil that will be used as an ingredient in infant formulas.

CBP rationale

The applicable subheading for the fungal biomass will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other.

Full text

NY M82868 May 5, 2006 CLA-2-14:RR:NC:N2:228 M82868 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Mr. Thomas O’Donnell Rodriguez O’Donnell Ross Fuerst Gonzalez Williams & England 8430 West Bryn Mawr Ave. Chicago, IL 60631 RE: The tariff classification of fungal biomass from Italy Dear Mr. O’Donnell: In your letter dated April 14, 2006, on behalf of Martek Biosciences Corporation, Columbia, MD, you requested a tariff classification ruling. A sample and description of the production process were provided. The sample was examined and disposed of. The product is a dry material in the form of inedible, brittle, brown-colored rods, approximately 2 millimeters in diameter and less than one centimeter in length, prepared from the fungus Mortierella alpina. The fungus grows in and is collected from a fermentation broth that develops in a glucose-containing medium. The broth is pasteurized, the fungus is harvested by filtration, washed with water, extruded into pellets, and dried. After importation the fungal biomass will be subjected to a hexane process to extract the arachidonic acid, which will be used to make an enriched oil that will be used as an ingredient in infant formulas. The applicable subheading for the fungal biomass will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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

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