CLA-2-29:RR:NC:2:238 C84024
Kirk Hermann, Esq.
Law Offices of Felix Wu
301 North Lake Avenue, Suite 120
Pasadena, CA 91101
RE: The tariff classification of Stevioside (CAS-57817-89-7), imported in bulk form, from China, Taiwan, Japan or Korea
Dear Mr. Hermann:
In your letter dated January 28, 1998, on behalf of your client, Shandong America, Inc., you requested a tariff classification ruling.
The subject product, Stevioside, is a naturally occurring glycoside isolated from the leaves of Stevia rebaudiana. It has the following chemical name: 13-[(2-O- -D-Glucopyranosyl-à-D-glucopyranosyl)oxy]kaur-16-en-18-oic acid -D-glucopyranosyl ester. Stevioside is characterized in The Merck Index (Twelfth Edition) as having been " ... proposed as (a) non-nutritive sweetening agent."
The applicable subheading for Stevioside, imported in bulk form, will be 2938.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Glycosides, natural or reproduced by synthesis, and their salts,ethers, esters and other derivatives: Other." The rate of duty will be 3.7 percent ad valorem.
This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
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 Harvey Kuperstein at 212-466-5770.
Sincerely,
Robert B. Swierupski
Director, National Commodity
Specialist Division