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NY 888591

October 6, 1993

CLA-2-12:S:N:N7:238 888591


TARIFF NO.: 1211.90.8090; 2106.90.6599

Mr. Carlos H. F. Pereira
KM Importacoes e Exportacoes Ltda., Brazil 372 Bond Street
Brooklyn, NY 11231

RE: The tariff classification of Guarana powder, in bulk and capsule forms, from Brazil

Dear Mr. Pereira:

In your letter dated July 14, 1993, you requested a tariff classification ruling.

The subject merchandise consists of the ground-up seeds of Guarana (Paullinia cupana), in bulk and capsule forms. You state that Guarana is indicated for use as a stimulant and against fatigue.

The applicable subheading for Guarana powder, in bulk form, will be 1211.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: other: other: other: other. The rate of duty will be free.

The applicable subheading for the Guarana capsules will be 2106.90.6599, HTS, which provides for food preparations not elsewhere specified or included: other: other: other: other: other: other: other: other: other. Articles classifiable under subheading 2106.90.6099, HTS, which are products of Brazil, are entitled to duty-free treatment under the Generalized System of Preferences (GSP), upon compliance with all applicable regulations. Otherwise, the rate of duty will be 10 percent ad valorem.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, telephone number (202) 857-8400.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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