The tariff classification of soy sheets from Japan

N003698 December 12, 2006 CLA-2-19:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Mr. Robert Decker Mitsubishi Logistics Corporation 111934 South La Cienega Blvd. Hawthorne, CA 90250 RE: The tariff classification of soy sheets from Japan Dear Mr. Decker: In your letter dated November 22, 2006, on behalf of Orcas International, Inc., Flanders, NJ, you requested a tariff classification ruling. Ingredients breakdowns, a description of the manufacturing process, and a photograph were submitted with your letter. The products, “Soy Sheets,” red, blue, and sesame seed, are dry, flat sheets used as a substitute for laver in wrapping sushi. Each sheet is prepared from approximately 53 percent water, 34 percent soy powder, 4 percent wheat powder, 2 percent each of vegetable oil and alcohol, one percent each of lecithin and wheat protein, and less than one percent each of glycerin, salt, and srobic (sic.) acid potassium salt. The red and blue sheets contain coloring, and the sesame seed variety contains roasted black and white sesame seeds. The sheets are made by combining all ingredients, “ripening”, roasting, drying, cutting and packaging in bags containing 20 sheets. The applicable subheading for the soy sheets will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract…other...other…other. The rate of duty will be 6.4 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division