N299287 N2 Ruling Active

The tariff classification of mushroom spore prints from Costa Rica

Issued August 14, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9023.00.0000

Headings: 9023

Product description

The merchandise at issue is identified as mushroom spore prints. Per your submission, mushroom spore prints are created by cutting the cap off of a mushroom and allowing the spores to adhere to a piece of dry paper. This creates a clear, dark print that is designed to be used for microscopic study. The prints, once captured, are wrapped in aluminum foil and sealed in plastic for shipment. As noted above, a mushroom spore print captures spores from a particular strain of mushroom solely for the purpose of microscopic study. In this respect, the mushroom spore prints serve a function similar to that of the prepared slides for microscopic study described by Harmonized System Explanatory Note 7 to Heading 9023.

Full text

N299287 August 14, 2018 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 James Mathews Stoned Age Laboratories 1967 Avenue J Crystal Beach, TX 77650 RE: The tariff classification of mushroom spore prints from Costa Rica Dear Mr. Mathews: In your letter dated July 23, 2018, you requested a tariff classification ruling. The merchandise at issue is identified as mushroom spore prints. Per your submission, mushroom spore prints are created by cutting the cap off of a mushroom and allowing the spores to adhere to a piece of dry paper. This creates a clear, dark print that is designed to be used for microscopic study. The prints, once captured, are wrapped in aluminum foil and sealed in plastic for shipment. As noted above, a mushroom spore print captures spores from a particular strain of mushroom solely for the purpose of microscopic study. In this respect, the mushroom spore prints serve a function similar to that of the prepared slides for microscopic study described by Harmonized System Explanatory Note 7 to Heading 9023. The applicable subheading for the mushroom spore prints be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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