United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 857412 - NY 861279 > NY 858525

Previous Ruling Next Ruling
NY 858525




December 24, 1990

CLA-2-9:S:N:N1:231 858525

CATEGORY: CLASSIFICATION

TARIFF NO.: 0904.12.0000, 0906.20.8000, 2005.90.2000 and 2005.90.9500

Mr. Howard Schevitz
Samuel Shapiro & Company, Inc.
World Trade Center
P.O. Box 2035
Baltimore, Maryland 21203

RE: The tariff classification of various encapsulated food products from Germany.

Dear Mr. Shapiro:

In your letter dated December 3, 1990, on behalf of Baltimore Spice, Baltimore, Maryland you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure.

Samples of the typical encapsulated products and descriptive information were included with your request. The products in question are as follows: encapsulated back pepper, encapsulated white pepper, encapsulated cinnamon, encapsulated onion and encapsulated garlic. Each product consists of three basic parts: 1) the natural spice or product, 2) the encapsulating matrix (i.e. wheat starch, maltodextrin) and 3) natural extract ( ex.: oleoresin black pepper, black pepper oil). The encapsulating process involves taking a cleaned natural product, adding encapsulating and essential components and grinding and processing under elevated temperature and pressure. The result is a uniform, standardized product with a greatly reduced microbiological count.

The applicable subheading for the encapsulated black or white pepper will be 0904.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pepper of the genus Piper: crushed or ground. The rate of duty will be free.

The applicable subheading for the encapsulated cinnamon will be 0906.20.0000, HTS, which provides for cinnamon and cinnamon- tree flowers: crushed or ground. The rate of duty will free.

The applicable subheading for the encapsulated onion powder will be 2005.90.2000, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: onions. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the encapsulated garlic powder will be 2005.90.9500, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: other. The rate of duty will be 17.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: