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NY N008024




March 15, 2007

CLA-2-20:RR:NC:N2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2003.90.0090

Ms. Leslie Araki
SST International
P.O. Box 45347
Los Angeles, CA 90045

RE: The tariff classification of mushroom flakes from Korea

Dear Ms. Araki:

In your letter dated January 29, 2007, on behalf of Best American Foods, Wilmington, CA, you requested a tariff classification ruling.

A sample and ingredients breakdown was provided with your letter. Additional information concerning the manufacturing process was submitted on March 5, 2007. The sample was examined and disposed of. The product consists of thin, brown-colored flakes prepared from the “red ginseng king oyster mushroom.” Mushrooms are cleaned, crushed, blended with corn starch, dextrin, sugar, and salt, and dried in a drum dryer. The flakes vary in length and measure between 0.3 and 0.4 millimeters thick. The finished product is said to consist of approximately 71 percent mushrooms, 15 percent corn starch, 10 percent dextrin, 4 percent sugar, and less than one percent salt. The sample was packed in a plastic jar with a shaker top, holding 120 grams, net weight.

The applicable subheading for the mushroom flakes will be 2003.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acidother. The rate of duty will be 6 cents per kilogram on drained weight, plus 8.5 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 http://www.usitc.gov/tata/hts/.

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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