J83015 J8 Ruling Active

The tariff classification of a corn oil/beta-carotene blend from Japan.Dear Mr. Tamamoto:

Issued April 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9998

Headings: 2106

Product description

An ingredients breakdown was submitted with your letter. The product, described as a reddish brown, viscous liquid, is composed of 70 percent corn oil and 30 percent beta-carotene. After importation, the product will be processed to assure heat stabilization and sold as an ingredient to manufacture popcorn.

CBP rationale

The applicable subheading for the corn oil/beta-carotene blend will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…other.

Full text

NY J83015 April 11, 2003 CLA-2-21:RR:NC:2:228 J83015 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Milton Tamamoto Hankyu International Transport USA Inc. JFK Airport, Cargo Bldg 75, Rm. 235 Jamaica, New York 11430 RE: The tariff classification of a corn oil/beta-carotene blend from Japan. Dear Mr. Tamamoto: In your letter dated April 3, 2003, on behalf of Kuraray America, Inc., New York, NY, you requested a tariff classification ruling. An ingredients breakdown was submitted with your letter. The product, described as a reddish brown, viscous liquid, is composed of 70 percent corn oil and 30 percent beta-carotene. After importation, the product will be processed to assure heat stabilization and sold as an ingredient to manufacture popcorn. The applicable subheading for the corn oil/beta-carotene blend will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…other. The rate of duty will be 6.4 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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