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March 12, 1999

CLA-2-19:RR:NC:2:228 D88882


TARIFF NO.: 1905.90.1090

Mr. Steve DeCastro
All-Ways Forwarding International, Inc.
U.S. Route 1-9 South
Newark, NJ 07114

RE: The tariff classification of a food product from Japan

Dear Mr. DeCastro:

In your letter dated January 20, 1999, on behalf of Nishimoto Trading Co., you requested a tariff classification ruling.

A sample accompanied your letter, and an ingredients breakdown and description of the manufacturing process was received on March 3, 1999. The sample was examined and disposed of. Product no. 59013 is identified in your letter as “wheat gluten balls (mochi fu).” The product consists of white-colored spheres, approximately 1-1/4 to 1-1/2 inches in diameter, packed for retail sale in a plastic film bag containing .8 ounce, net weight. The article is composed of 55 percent wheat gluten and 45 percent flour, and is prepared by mixing flour with water, separating the starch and extracting the gluten, re-introducing the gluten, baking, and drying.

The applicable subheading for this product will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares...other...bread, pastry, cakes, biscuits and similar baked products...other..other. The rate of duty will be free.

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 212-637-7065.


Robert B. Swierupski

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