The tariff classification of NSK-SD Nattokinase, imported in bulk form, from Japan

NY M83068 May 10, 2006 CLA-2-35:RR:NC:2:238 M83068 CATEGORY: Classification TARIFF NO.: 3507.90.7000 John M. Peterson, Esq. Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of NSK-SD Nattokinase, imported in bulk form, from Japan Dear Mr. Peterson: In your letter dated April 27, 2006, on behalf of your client, N-ZymeCeuticals, Inc., you requested a tariff classification ruling. The subject product, NSK-SD Nattokinase, is an enzyme preparation, in powder form, containing NSK-SD, an extract obtained from the fermentation broth (“liquor”) associated with the production of Natto (a traditional Japanese food made from fermented soybeans). The extract contains nattokinase, an enzyme secreted into the fermentation broth by Bacillus subtilis (natto) (one of the microorganisms responsible for fermenting the soybeans). The extract, after undergoing additional processing, is formulated with soybean lecithin, soybean oil, beeswax and glycerin ester, which comprises the composition of the imported product. You indicate that the imported product “no longer contains live and active bacterial cultures,” and “is not in a form ready for consumption as a foodstuff or food preparation.” You further indicate that, “After importation, the fermented soybean extract will be further processed, frequently by encapsulation into soft-gel or gelatin capsules, and in some cases combined with other materials to make various products.” At the present time, the subject product will be used in the manufacture of dietary supplements. The applicable subheading for NSK-SD Nattokinase, imported in bulk form, will be 3507.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Enzymes; prepared enzymes not elsewhere specified or included: Other: Other.” The rate of duty will be free. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at: www.fda.gov. 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