The tariff classification of Stevia Extract, 90% Crystalline Powder, imported in bulk form, from China

NY R00975 October 26, 2004 CLA-2-29:RR:NC:2:238 R00975 CATEGORY: Classification TARIFF NO.: 2938.90.0000 Mr. John Hanson MBC Brokers, Inc. 2905A North Sepulveda Blvd., #303 Manhattan Beach, CA 90266-2729 RE: The tariff classification of Stevia Extract, 90% Crystalline Powder, imported in bulk form, from China Dear Mr. Hanson: In your letter dated October 5, 2004, resubmitted on 10/22/04, on behalf of your client, Longma Inc., you requested a tariff classification ruling. The subject product, which you refer to as “Stevia Extract, 90% crystalline powder,” is composed of a natural mixture of diterpene glycosides that, as indicated in the product’s name (i.e., “90%”) account for 90% of the weight of the finished product. The extract is produced by subjecting the leaves of Stevia rebaudiana to the following manufacturing process: infusion > precipitation > adsorption by ion exchange resins > decoloration and desalinization > decoloration by active carbon filters > concentration > drying > quality control > inspection > packing. The chemical name and percent by weight of the various glycosides making up the glycoside mixture - which, to reiterate, presumably accounts for 90% of the subject product’s weight - are as follows: stevioside (56.627%), rebaudioside A (23..89%), dulcoside A (2.935%), steviobioside (1.601%), other rebaudiosides (9%). You state in your letter that the extract is a “ ‘health food store’ type supplement.” Explanatory Note 13.02(A), HTS, states that vegetable extracts can only be classified under heading 1302, HTS, if they are not specified or included in more specific headings of the Tariff Schedule. However, in this regard, we note that the explanatory notes to heading 2938, HTS (glycosides), clearly indicate that heading 2938, HTS, also covers natural mixtures of glycosides and of their derivatives. It is, therefore, our determination, based on the chemical composition of the subject product, E.N. 13.02(A), HTS, and the explanatory notes to heading 2938, HTS, that the subject product is properly classifiable under heading 2938, HTS. The applicable subheading for the subject product will be 2938.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Other.” The rate of duty will be 3.7% ad valorem. At the present time, the subject product is not listed in the Pharmaceutical Appendix to the Tariff Schedule. 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 1-888-443-6332. 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