The tariff classification of a food product from Japan

NY D88883 March 12, 1999 CLA-2-19:RR:NC:2:228 D88883 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Mr. Steve DeCastro All-Ways Forwarding International, Inc. U.S. Route 1-9 South Newark, NJ 07114 RE: The tariff classification of a food product from Japan Dear Mr. DeCastro: In your letter dated January 20, 1999, on behalf of Nishimoto Trading Co., you requested a tariff classification ruling. A sample accompanied your letter, and an ingredients breakdown and description of the manufacturing process was received on March 3, 1999. The sample was examined and disposed of. Product no. 59002 is identified in your letter as “wheat gluten flavored wheat flour cake (matsutake fu).” The product consists of white, mushroom-shaped articles, with a gray-colored “cap.” The articles measure approximately 1-1/4 to 1-1/2 inches tall and 3/4 to 7/8-inch wide, and are packed for retail sale in a plastic film bag containing 1.5 ounces, net weight. The article is composed of 55 percent wheat gluten, 45 percent flour, and 0.05 percent coloring. It is prepared by mixing flour with water, separating the starch and extracting the gluten, re-introducing the gluten, adding the coloring, shaping, baking, and drying. The applicable subheading for this product will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares...other...bread, pastry, cakes, biscuits and similar baked products...other..other. The rate of duty will be free. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division