CLA-2-23:RR:NC:SP:231

Ms. Julie Genova
Serra International, Inc.
149-09 183rd Street
Springfield Gardens, NY 11413

RE: The tariff classification of a growing medium consisting of oat bran and corn, from Japan.

Dear Ms. Genova:

In your letters dated September 25 and November 14, 2006, you requested a tariff classification ruling on behalf of Yukiguni Maitake Corp. of America (Middletown, NY).

A sample of a brown flaky powder identified as “corn mix” was submitted for our examination. It is said to be a mixture of 51.7% ground, naturally dried corn and 48.3% ground, naturally dried oat bran. You state that the value of the dried corn is $0.104 per pound, while the value of the dried oat bran is $0.174 per pound. The mixture, which is not intended for consumption by humans or animals, will be used as a medium (or constituent portion of a medium) in which mushrooms will be grown.

An analysis of the sample by the New York Customs Laboratory indicates that the product does not meet the requirements of Note 2(A) of Chapter 11, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the above-described “corn mix” will be 2302.40.0190, HTSUS, which provides for other (than certain enumerated) bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals. 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise may be 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.

These goods may also be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990

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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division