H322257

HQ H322257 October 20, 2023 OT:RR:CTF:FTM H322257 JER CATEGORY: Classification TARIFF NO.: 2106.90.99 Center Director Pharmaceuticals, Health & Chemicals Center of Excellence and Expertise U.S. Customs and Border Protection 1100 Raymond Blvd. Newark, NJ 07102 ATTN: Rapgyal Tenzing, Import Specialist Re: Application for Further Review of Protest No. 4701-21-102076; Granulated turmeric extract/standardized curcumin extract Dear Center Director: This is reference to the Application for Further Review (“AFR”) of Protest No. 4701-21-102076, timely filed on June 7, 2021, and amended on July 20, 2021, by Bilgrey Cargo, Inc., on behalf of Aurea Biolabs LLC, (“Protestant”), regarding the tariff classification of a granulated turmeric extract under the Harmonized Tariff Schedule of the United States (“HTSUS”). FACTS: The merchandise at issue is described as curcumin 95% (granular) and is composed of Curcumin Extract Granules, which are produced from the roots of turmeric (i.e., a turmeric extract). The production process consists of grinding, solvent extraction, distillation of solvent, crystallization, filtration and vacuum drying, and granulation. The final composition of the subject product consists of granulated curcumin powder with a strength of 95% Curcuminoids with the remaining 5% consisting of natural non-curcuminoid turmeric extractives. The production process to obtain the 95% curcumin content involves the removal of volatile oils, crude fiber, dietary fiber, protein and carbohydrates. The granulated curcumin powder is imported in bulk within 25-kilogram drums and is not in consumer packaging. It is said to be used as a flavoring in food applications, coloring for cheese products, and for general health benefits in dietary supplements. According to Protestant’s submission, Turmeric [Curcuma longa] is a rhizome plant [Zingiberaceae] of the ginger family used as a culinary spice and a traditional medicine in Ayurveda and other Indian medical systems, as well as in Eastern Asian medical techniques such as traditional Chinese treatments. Curcumin is the primary component in turmeric. In its submission, Protestant provided a Certificate of Analysis dated July 13, 2021, and a Laboratory Report dated August 29, 2020, drafted by Plant Lipids Private Ltd. Protestant also provided the following records from Plant Lipids Private Ltd.: Ingredient Declaration (Exhibit 1); Technical Data Sheet (Exhibit 2); Manufacturing Process Flow Chart (Exhibit 3); and Process Description (Exhibit 4). The ingredient declaration provides the product code and describes the product as 95% Curcumin Granules. The technical data sheet describes the parameters, specifications, and the test methods for the product. In particular, this record states that curcumin granular is obtained by solvent extraction of dried root of longa and “subsequent repeated purification by crystallization followed by drying and granulation.” The manufacturing process flow chart (Exhibit 3) depicts the production steps used to produce curcumin granules from turmeric. The process description details the manufacturing steps, including grinding, extraction, distillation, crystallization, filtration and vacuum drying, and granulation. The subject merchandise covers four entries entered between August 30, 2020, and September 23, 2020, under subheading 3203.00.80, HTSUS, which provides for “Coloring matter of vegetable or animal origin…” U.S. Customs and Border Protection (“CBP”) liquidated these entries on January 22, 2021, under subheading 2106.90.99, HTSUS, which provides, in part, for “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other.” On June 6, 2020, Protestant filed a protest and AFR regarding the tariff classification of the subject merchandise and claiming that the correct classification of the granulated turmeric extract/standardized curcumin extract should be in heading 1302, HTSUS. Specifically, Protestant believes that the product should be classified under subheading 1302.19, HTSUS, which provides for, “Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Other: Other.” On July 20, 2022, CBP held a meeting with Protestant to discuss the tariff classification of the subject merchandise. Following that meeting, Protestant submitted a supplemental letter, dated September 9, 2022. ISSUE: What is the tariff classification of granulated turmeric extract/standardized curcumin extract? LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 4701-21-102076 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because Protestant alleges that the decision protested is inconsistent with prior CBP rulings concerning substantially similar merchandise. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The 2020 HTSUS provisions under consideration are as follows: 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Vegetable saps and extracts: 1302.19 Other: 1302.19.41 Other 1302.19.91 Other 2106 Food preparations not elsewhere specified or included: 2106.90 Other: Other: Other: Other: Other: 2106.90.99 Other 3203.00 Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on coloring matter of vegetable or animal origin: 3203.00.80 Other… * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper in interpretation of these headings. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Heading 1302, HTSUS, provides for, among other things, vegetable extracts. EN 13.02 provides, in relevant part, as follows: The heading covers saps and extracts (vegetable products usually obtained by natural exudation or by incision, and extracted by solvents)… Solid extracts are obtained by evaporating the solvent. Inert substances are sometimes added to certain extracts so that they can be more easily reduced to powder (e.g., belladonna extract, to which powdered gum Arabic is added), or to obtain a standard strength (for instance, certain quantities of starch are added to opium in order to obtain a

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 4701-21-102076 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because Protestant alleges that the decision protested is inconsistent with prior CBP rulings concerning substantially similar merchandise. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.The 2020 HTSUS provisions under consideration are as follows:1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Vegetable saps and extracts:1302.19 Other:1302.19.41 Other1302.19.91 Other2106 Food preparations not elsewhere speci