CLA-2-35:RR:NC:SP:236 M87758

Matthew T. McGrath
Barnes, Richardson and Colburn
1420 New York Avenue, NW
7th floor Washington, DC 20005

RE: The tariff classification of EM Powder (300)

Dear Mr. McGrath:

In your letter dated October 25, 2006 on behalf of Mitsui & Co. USA, Inc. you requested a tariff classification ruling.

Our laboratory analyzed the sample that you submitted. The sample of the EM Powder (300) that you submitted consisted of 98.7 percent protein.

Your descriptive literature states that the main component of eggshell membrane is a fiber like protein with a mesh structure. You state that the EM Powder (300) is derived from fresh eggshell membrane protein and will be used as an ingredient for a dietary supplement to promote healthy joints.

We find that EM Powder (300) is more specifically provided for as a protein substance of heading 3504, HTSUS due to the high protein percentage of the product rather than as an edible product of animal origin of heading 0410, HTSUS.

The applicable subheading for the EM Powder (300) will be 3504.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for peptones and their derivatives, other protein substances and their derivatives, not elsewhere specified or included, hide powder, whether or not chromed: other. The rate of duty will be 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 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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division