Classification of Dried Mushroom Extract

HQ 089953 November 20,1991 CLA-2 CO:R:C:F 089953 JGH CATEGORY: Classification TARIFF NO.: 1302.19.9040 Ms. Deborah Patranzino Capital Customs Brokers, Inc. & International Freight Forwarders 99 W. Hawthorne Avenue Valley Stream, N.Y. 11580 RE: Classification of Dried Mushroom Extract Dear Ms. Patranzino: Your letter of July 1, 1991, concerns the importation of dried mushroom extract by Thomas J. Lipton and Co. FACTS: The product is described as a tan to light brown powder, which is free flowing, free of lumps and uniform in color. It is said to be produced by spray drying concentrated mushroom juice obtained from cooking mushrooms and adding low dextrose equivalent maltodextrin. ISSUE: The classification of mushroom extract under the Harmonized Tariff Schedule of the United States (HTSUS). LAW AND ANALYSIS: The Explanatory Notes to heading 1302 state that the heading covers saps and extracts (vegetable products usually obtained by natural exudation or by incision, or extracted by solvents). Simple extracts being obtained by treatment of only one variety of plant. - 2 - HOLDING: Spray-dried mushroom extract is classifiable under the provision for other vegetable saps and extracts in subheading 1302.19.9040, HTSUS, and is free of duty. Sincerely, John Durant, Director Commercials Rulings Division hurley library/peh 089953