CLA-2-9:S:N:N1:231 858525
2005.90.9500
Mr. Howard Schevitz
Samuel Shapiro & Company, Inc.
World Trade Center
P.O. Box 2035
Baltimore, Maryland 21203
RE: The tariff classification of various encapsulated food
products from Germany.
Dear Mr. Shapiro:
In your letter dated December 3, 1990, on behalf of
Baltimore Spice, Baltimore, Maryland you requested a tariff
classification ruling. This letter will be given confidential
treatment based on the facts you supplied to support your claim
for exemption from disclosure.
Samples of the typical encapsulated products and descriptive
information were included with your request. The products in
question are as follows: encapsulated back pepper, encapsulated
white pepper, encapsulated cinnamon, encapsulated onion and
encapsulated garlic. Each product consists of three basic parts:
1) the natural spice or product, 2) the encapsulating matrix
(i.e. wheat starch, maltodextrin) and 3) natural extract ( ex.:
oleoresin black pepper, black pepper oil). The encapsulating
process involves taking a cleaned natural product, adding
encapsulating and essential components and grinding and
processing under elevated temperature and pressure. The result
is a uniform, standardized product with a greatly reduced
microbiological count.
The applicable subheading for the encapsulated black or
white pepper will be 0904.12.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for pepper of the genus
Piper: crushed or ground. The rate of duty will be free.
The applicable subheading for the encapsulated cinnamon will
be 0906.20.0000, HTS, which provides for cinnamon and cinnamon-
tree flowers: crushed or ground. The rate of duty will free.
The applicable subheading for the encapsulated onion powder
will be 2005.90.2000, HTS, which provides for other vegetables
prepared or preserved otherwise than by vinegar or acetic acid,
not frozen: onions. The rate of duty will be 7 percent ad
valorem.
The applicable subheading for the encapsulated garlic powder
will be 2005.90.9500, HTS, which provides for other vegetables
prepared or preserved otherwise than by vinegar or acetic acid,
not frozen: other. The rate of duty will be 17.5 percent ad
valorem.
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