CLA-2-20:OT:RR:NC:N2:228

Mr. Hee-Wook Kim
Tae Kyung Nong San Co. LTD
370 Shin Daebang-dong
Dongjak-gu
Seoul 156 709 Rep of Korea

RE: The tariff classification of a prepared vegetable from Korea

Dear Mr. Kim:

In your letters dated December 24, 2008, and January 20, 2009, you requested a tariff classification ruling.

An ingredients breakdown accompanied your December letter and a sample was submitted with your January letter. The sample was examined and disposed of. The product is a mixture of approximately 60 percent dehydrated onion powder and 40 percent wheat starch. The light brown-colored powder will be used to make a fried cake or “onion ring”.

The applicable subheading for the wheat starch and onion powder mixture will be 2005.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other vegetables and mixtures of vegetables…other…onions. The rate of duty will be 4.5 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 merchandise is 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.

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 Stanley Hopard at 646-733-3029.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division