D86397 D8 Ruling Active

The tariff classification of food ingredient from Japan

Issued February 3, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

The product is an off-white colored powder, said to be composed of maltodextrin, skim milk powder (over 16 percent, by weight), and pectin. The powder will be used as an ingredient in the manufacture of beverages.

CBP rationale

The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY D86397 February 3, 1999 CLA-2-21:RR:NC:2:228 D86397 CATEGORY: Classification TARIFF NO.: 2106.90.6400; 2106.90.6600 Ms. Margaret R. Polito Neville, Peterson & Williams 80 Broad Street New York, NY 10004 RE: The tariff classification of food ingredient from Japan Dear Ms. Polito: In your letter dated January 5, 1999, on behalf of Capy U.S.A., Inc., Torrence, CA, you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. The product is an off-white colored powder, said to be composed of maltodextrin, skim milk powder (over 16 percent, by weight), and pectin. The powder will be used as an ingredient in the manufacture of beverages. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 72.5 cents per kilogram, plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →