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HQ 963854




April 24, 2000

CLA-2 RR:CR:GC 963854K

CATEGORY: CLASSIFICATION

TARIFF NO.: 1302.19.9040

Port Director
U.S. Customs Service
55 Battery St. Room 321
San Francisco, CA. 94111

RE: Internal Advice 00/05; SoyLife ® 150 and SoyLife ® 100; New York Ruling Letter (NYRL) C86035

Dear Port Director:

By memorandum dated February 17, 2000 (PRO-2-SF:TC (REP)), you referred to Headquarters the request of counsel dated January 31, 2000, on behalf of Schouten, USA, Inc., for a classification ruling of SoyLife ® 150. Our response follows.

FACTS:

NYRL C86035, dated April 16, 1998, held that SoyLife ® 100, was classified as other vegetable saps and extracts, in subheading 1302.19.9040, Harmonized Tariff Schedule of the United States (HTSUS), with a general free rate of duty. The full description and uses of SoyLife ® 100, as described in NYRL C86035 are incorporated by reference as part of this decision.

Counsel advises that SoyLife ® 150 was being entered at San Francisco in subheading 1208.10.00, HTSUS, as soybean flour and opines that the differences in the two products are insignificant and both are classified in subheading 1302.19.9040, HTSUS.

As evidenced by the production flow charts, the only difference between the two products is the use of cornstarch (as an inert ingredient) in the manufacture of SoyLife ® 100, which facilitates the removal of the sticky fluid from the drying drum. The sticky fluid constitutes the material that remains when the ethanol component of the ethanol/water extraction solvent is evaporated from the ethanol/water-soluble fraction. It is stated that the introduction of a better drying process obviates the need to utilize cornstarch in the production of SoyLife ® 150.

ISSUE:

Whether SoyLife ® 150 is similar to SoyLife ® 100, as described and as classified in NYRL C86035.

HOLDING:

We agree with the claim of counsel that use or non-use of cornstarch in the production which removes the sticky fluid from the drying drum, does not affect the classification of the two products.

NYRL C86035, which held that SoyLife ® 100 is classified as other vegetable saps and extracts, in subheading 1302.19.9040, HTSUS, is affirmed.

SoyLife ® 150, described as being similar to SoyLife ® 100 except that cornstarch is not utilized in the drying process for SoyLife ® 150, is also classified as other vegetable saps and extracts, in subheading 1302.19.9040, HTSUS.

We are sending a copy of this ruling letter to counsel.

Sincerely,

John Durant, Director

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