N099097 N0 Ruling Active

The tariff classification of KHHX and KHDX extracts from China

Issued April 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1302.19.4040

Headings: 1302

Product description

The instant product consists of two different powdered extracts called KHHK and KHDX. The extracts are manufactured as follows. The extraction process for each consists of a mixture of raw herbs which are placed in a stainless steel vessel and extracted via a heated water extraction process. After extraction the liquid effluent is evaporated and dried. Steam from the extraction is collected, stored and later remixed with the extract after drying so as to avoid the loss of essential oils from the original plants. Finally additional plant material which consists of the same types of materials used in the extraction is crushed, powdered and mixed with the finished extract in a machine called a flow coater. The goal of the entire process is to arrive at a full spectrum extract which replicates the natural ratio of materials contained in the original extractant materials. Additional information was requested from you and received by our office regarding the specific plant materials used. Both of the instant products based on this information consist of several mixtures of plant materials which have been subjected to extraction procedures. Most of these plant materials are used in traditional medicinal, pharmacological and tonic preparations.

CBP rationale

The applicable subheading for KHDX and KHHX will be 1302.19.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Vegetable saps and extracts: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other.

Full text

N099097 April 2, 2010 CLA-2-13:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1302.19.4040 RE: The tariff classification of KHHX and KHDX extracts from China Mr. Jason Tsai KPC Products 16 Goddard Irvine, California 92618 Dear Mr. Tsai: In your letter dated March 19, 2010 you requested a tariff classification ruling. The instant product consists of two different powdered extracts called KHHK and KHDX. The extracts are manufactured as follows. The extraction process for each consists of a mixture of raw herbs which are placed in a stainless steel vessel and extracted via a heated water extraction process. After extraction the liquid effluent is evaporated and dried. Steam from the extraction is collected, stored and later remixed with the extract after drying so as to avoid the loss of essential oils from the original plants. Finally additional plant material which consists of the same types of materials used in the extraction is crushed, powdered and mixed with the finished extract in a machine called a flow coater. The goal of the entire process is to arrive at a full spectrum extract which replicates the natural ratio of materials contained in the original extractant materials. Additional information was requested from you and received by our office regarding the specific plant materials used. Both of the instant products based on this information consist of several mixtures of plant materials which have been subjected to extraction procedures. Most of these plant materials are used in traditional medicinal, pharmacological and tonic preparations. The applicable subheading for KHDX and KHHX will be 1302.19.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Vegetable saps and extracts: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other." The rate of duty will be 1% ad valorem. 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 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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