The tariff classification of Cordyceps Fruiting Body from China

NY I88530 December 5, 2002 CLA-2-12:RR:NC:2:238 I88530 CATEGORY: Classification TARIFF NO.: 1211.90.9090 Mr. Mike Santana Air & Sea Cargo Express Corporation 175-01 Rockaway Blvd., Rm. 303 Jamaica, NY 11434 RE: The tariff classification of Cordyceps Fruiting Body from China Dear Mr. Santana: In your letter dated November 19, 2002, on behalf of your client, Triple L Enterprises, Inc., you requested a tariff classification ruling. The submitted sample consists of a gold-colored paperboard box, measuring approximately 10½” x 7½”, containing four, sealed, plastic packets filled with the dried, fruiting bodies of Cordyceps fungus, a Chinese mushroom used in traditional Chinese medicine. According to an article found on the World Wide Web, “Cordyceps is also known as the Chinese caterpillar fungus … because it is a parasitic organism that grows on a rare Tibetan caterpillar until the caterpillar dies and the mushroom (i.e., the fruiting body) sprouts from the caterpillar’s head. [t]he source of cordyceps used in most modern supplements is not pulverized caterpillar heads, but a strain grown on soybeans or other … nutrient source.” The applicable subheading for the subject product will be 1211.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.” The rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544.  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 Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division