“Aromild” flavoring agent; NY D89242 revoked.

HQ 962800 May 18, 1999 CLA-2 RR:CR:GC 962800ptl CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Kohei Yamamoto Kyowa Hakko USA, Inc. 599 Lexington Avenue Suite 4103 New York, NY 10022 RE: “Aromild” flavoring agent; NY D89242 revoked. Dear Mr. Yamamoto: This is in reference to New York Ruling Letter (NY) D89242 issued to you on April 5, 1999, in response to your letter to the Director, National Import Specialist Division, New York, NY, dated March 8, 1999, requesting a ruling on the classification of “Aromild” under the Harmonized Tariff Schedule of the United States (HTSUS). In NY D89242, “Aromild” was classified under subheading 3824.90.9050, HTSUS, which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other, with a duty rate of 5 percent as valorem. We have reviewed NY D89242 and determined that an error was made in the classification. This ruling revokes NY D89242 and sets forth the correct classification of the product “Aromild”. The procedures in 19 U.S.C. 1625 for the modification of prior interpretative rulings or decisions which have been in effect for at least 60 days are inapplicable. FACTS: “Aromild” is a flavoring agent rich in nucleic acids and amino acids which is added to other foodstuffs to improve taste and texture. The product, in the form of a light brown powder, is a mixture of approximately 20 percent maltodextrin and 80 percent enzymatically treated yeast extracts. ISSUE: What is the classification of the yeast extract, “Aromild”? LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS headings under consideration are as follows: 2106 Food preparations not elsewhere specified or included: 2106.90 Other: Other: Other: Other: Other: 2106.90.99 Other: 2106.90.9998 Other. 3824 Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: 3824.90 Other: Other: Other: 3824.90.90 Other: 3824.90.9050 Other. The Chapter Notes to Chapter 38, HTSUS, “Miscellaneous Chemical Products”, state that: 1. This chapter does not cover: (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106). “Aromild” is a mixture of high protein nucleic and amino acids and maltodextrin. The nucleic and amino acids have been obtained by enzymatic treatment of an extraction from fermented torula yeast. Because of the addition of maltodextrin, which is a foodstuff, to the mixture of nucleic acids, the mixture cannot be classified in heading 3824. The chapter note indicates that heading 2106 for other food preparations might apply. The ENs to heading 21.06, HTSUS, provide that this heading covers: (11) Autolysed yeast and other yeast extracts, products obtained by the hydrolysis of yeast. These products cannot provoke fermentation and they have a high protein value. They are used mainly in the food industry (e.g., for the preparation of certain seasonings). “Aromild” is a high protein value yeast extract based product which is used in the food industry. Accordingly, we conclude that, as such, the product is properly classified in subheading 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included: other. HOLDING: The product “Aromild” is classified in subheading 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included: other: other: other: other: other: other: other. NY D89242, issued April 5, 1999, is revoked. Sincerely, John Durant, Director Commercial Rulings Division