CLA-2-21:S:N:N7:238 808380

Mr. Michael J. Wolzen
Northwest Brewers Grains, Inc.
6243 - 64th Street
Delta, BC Canada V4K 4E2

RE: The tariff classification of "spent" brewers' yeast, from Canada

Dear Mr. Wolzen:

In your letter dated March 15, 1995, you requested a tariff classification ruling.

The subject product, "spent" brewers' yeast, is a by-product of beer making. During a telephone conversation, on March 31, 1995, between Ms. A. Kopp, of your firm, and a member of my staff, it was learned that the yeast will be imported in a liquid or "wet" state - not dried. You indicate in your letter that the subject product will be used as dairy cattle feed. The applicable subheading for the subject product will be 2102.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Inactive yeasts; other single-cell micro-organisms, dead: Yeasts (except dried brewers' yeast." The general rate of duty will be 9.4 percent ad valorem.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport