CLA-2-35:OT:RR:NC:2:236

Ms. Irina Kibasova
KF Enterprises, Ltd
4040 Zanzibar Ln N
Plymouth, MN 55446

RE: The tariff classification of Soy IP 874 from China

Dear Ms. Kibasova:

In your letter dated August 27, 2010, you requested a tariff classification ruling. Your request was sent to our U.S. Customs and Border Protection (USCBP) Laboratory for analysis. We apologize for the delay.

Based on our USCBP Laboratory Report, Soy IP 874 is an off white powder that contains 91.9 percent of protein on a dry basis. It is a protein isolate that will be used as an ingredient in nutritional and meal replacement products.

The applicable subheading for the Soy IP 874 will be 3504.00.1000, 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: Protein isolates.” The rate of duty will be 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 the National Import Specialist for this merchandise at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division