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NY N010609

October 30, 2007



TARIFF NO.: 2106.90.9998, 3824.90.9290

Ms. Debbie Huffines
Archer Daniels Midland Company
1001 Brush College Road
Decatur, Illinois 62521

RE: The tariff classification of plant sterol products from Germany.

Dear Ms. Huffines:

In your letters dated February 27, 2007, and April 27, 2007, you requested a tariff classification ruling.

Descriptions of three products and one sample accompanied your February letter. Ingredients breakdowns, descriptions of manufacturing processes, and flow charts were submitted with your April letter. The sample, CardioAid Plant Sterols, was forwarded to the Customs and Border Protection laboratory for analysis. All the products are said to contain vegetable oil phytosterols, the by-products from soy, corn, and canola (rapeseed) oil seed refining. Two, CardioAid™-CZ and CardioAid™-WB, contain added sucrose fatty acid esters and antioxidants, respectively. The laboratory found the sample of CardioAid Plant Sterols to be composed of 100 percent plant sterols. CardioAid Plant Sterols will be packed in 25-kg bags or 500-kg totes. CardioAid™-CZ will be packed in 10 kg bags, and CardioAid™-WB will be packed in 20-kg steel pails or 190-kg steel drums. The products will be used to manufacture vegetable oil spreads, salad dressings, health drinks, health bars and yogurt-type products.

The applicable subheading for the CardioAid™-CZ and CardioAid™-WB will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included otherother other. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the CardioAid™ will be 3824.90.9290, HTSUS, which provides for chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or includedotherotherother. 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 telephone number (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.


Robert B. Swierupski

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