The tariff classification of horseradish and wasabi powders from China

N301139 November 6, 2018 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2103.90.9091 Ms. Ashley Hong Nissin International Transport USA Inc 1540 W 190 Street Torrence, CA 90501 RE: The tariff classification of horseradish and wasabi powders from China Dear Ms. Hong: In your letter dated October 15, 2018, you requested tariff classification rulings on behalf of your client, Wismettac Asian Foods, Inc. Samples, ingredients breakdowns, and product specification sheets accompanied your inquiry. The samples were examined and discarded. Horseradish Powder (item # 34418) is said to contain approximately 63 percent horseradish powder, 20 percent corn starch, 11 percent mustard powder, 5 percent maltodextrin, and 1 percent glucose. Wasabi Powder (item # 34011) is said to contain approximately 79 percent horseradish powder, 20 percent mustard powder, 1 percent corn starch, and trace amounts of ascorbic acid, citric acid, FD&C Yellow No. 5, and FD&C Blue No. 1. The customer will add water to the products after purchase to obtain a sauce. The finished products are used to flavor various foods, such as sushi. The products will be packaged in 1 kg. bags, net weight. The applicable subheading for the products will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings … other … other ... mixed condiments and mixed seasonings …other. The general rate of duty will be 6.4 percent 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 https://hts.usitc.gov/current. 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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division