HQ 089953: Classification of Dried Mushroom Extract

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         HQ 089953

                         November 20,1991

CLA-2 CO:R:C:F  089953  JGH

CATEGORY:  Classification

TARIFF NO.: 1302.19.9040

Ms. Deborah Patranzino
Capital Customs Brokers, Inc. &
International Freight Forwarders
99 W. Hawthorne Avenue
Valley Stream, N.Y. 11580

RE:  Classification of Dried Mushroom Extract

Dear Ms. Patranzino:

     Your letter of July 1, 1991, concerns the importation
of dried mushroom extract by Thomas J. Lipton and Co.

FACTS:

     The product is described as a tan to light brown powder,
which is free flowing, free of lumps and uniform in color.
It is said to be produced by spray drying concentrated mushroom
juice obtained from cooking mushrooms and adding low dextrose
equivalent maltodextrin.

ISSUE:

     The classification of mushroom extract under the Harmonized
Tariff Schedule of the United States (HTSUS).

LAW AND ANALYSIS:

     The Explanatory Notes to heading 1302 state that the heading
covers saps and extracts (vegetable products usually obtained
by natural exudation or by incision, or extracted by solvents).
Simple extracts being obtained by treatment of only one variety
of plant.

                              - 2 -

HOLDING:

     Spray-dried mushroom extract is classifiable under the
provision for other vegetable saps and extracts in subheading
1302.19.9040, HTSUS, and is free of duty.

                         Sincerely,




                         John Durant, Director
                         Commercials Rulings Division


hurley library/peh
089953