The tariff classification of Deotak P1 from Japan

N274980 September 16, 2016 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Ralph Natale American Shipping Company, Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of Deotak P1 from Japan Dear Mr. Natale: In your letters dated May 11, June 22, and November 30, 2015, you requested a tariff classification ruling on behalf of Takasago Int’l Corp. (USA), NJ. A product description and flow chart of the manufacturing process accompanied your May letter. Additional information was submitted in your June and November letters. A sample provided with your June letter was examined and disposed of. “Deotak P1” is a powder mix containing an equal mixture of green coffee beans extract, and burdock root powder. The green coffee beans extract powder is obtained through hot water extraction and spray drying. The burdock root is sterilized, ground into a fine powder, rinsed with ethanol to remove trace impurities, and then dried. Both powders have been sifted then blended together. You explained that the enzyme contained in burdock powder activates the polyphenol contained in the coffee extract to act as a malodor counteractant primarily in the oral cavity. The “Deotak P1” is imported in eight kilogram cartons for use in the production of chewing gum and tablets. In your May letter, you suggested that the “Deotak P1” be classified in subheading 3507.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other prepared enzymes. We disagree. Based on the ingredients composition, the manufacturing process of each ingredient, and the product use, it will be classified elsewhere. The applicable subheading for the “Deotak P1” will be subheading 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. The general 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 the 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 Bruce N. Hadley, Jr. at bruce.hadleyjr@cbp.dhs.gov. Sincerely, Steven A Mack Director National Commodity Specialist Division