The tariff classification of Tree Pollen from Japan

N341906 August 30, 2024 CLA-2-14:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Dianna Innerst Minaris Medical America 630 Clyde CourtMountain View, CA 95136 RE:  The tariff classification of Tree Pollen from Japan Dear Ms. Innerst: In your letter dated August 7, 2024, you requested a tariff classification ruling. The subject merchandise is a tree pollen obtained from the branches of cedar and cypress trees upon which male flowers have grown.  You state that the pollen is dehumidified, frozen then stored.  The pollen is not subjected to extraction, chemical processes, nor has any substances been added to it.  Furthermore, you state that the pollen will be used in the manufacturing of in vitro diagnostic (IVD) kits produced by Minaris Medical America that will be solely for exportation to Japan. The applicable subheading for the Cedar and Cypress Tree Pollen will be 1404.90.9090, HTSUS, which provides for “Vegetable products 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:            U.S. Department of Agriculture            A.P.H.I.S., PPQ            4700 River Road, Unit 136            Riverdale, MD 20737 This merchandise may also 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division