The tariff classification of food ingredients

N004768 January 19, 2007 CLA-2-21:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Evan Severson Archer Daniels Midland Company 1001 Brush College Road Decatur, IL 62521 RE: The tariff classification of food ingredients Dear Mr. Severson: In your letter dated December 1, 2006 you requested a tariff classification ruling. Your letter was received by this office on December 26, 2006. Samples and ingredients breakdowns for three products accompanied your letter. The samples were examined and disposed of. All are white powders used as ingredients in the baking industry. Tart-O-Cream, composed of 42-47 percent calcium sulfate, 27-32 percent monocalcium phosphate, 14-18 percent fumaric acid, and 6-10 percent corn starch, is used as an acidifier in cakes and icings. AC Yeast Food is composed of 70-78 percent “flour salt” (salt ground to a fine particle size), 10-15 percent wheat starch, 8-12 percent ammonium chloride, and trace amounts of tricalcium phosphate and calcium iodate. This product is used as a dough improver and water conditioner. Acid Leavening Blend contains 54-58 percent sodium acid pyrophosphate, 28-32 percent corn starch, 10-12 percent monocalcium phosphate hydrate, and trace amounts of calcium sulfate dihydrate. With added baking soda, the product may be used as a leavening agent. It may also be used as an acidifier in a variety of baked goods. Tart-O-Cream will be imported in 10-pound cans or 50-pound bags, AC Yeast Food will be imported in 50-pound bags or 1800-pound supersacks, and Acid Leavening Blend will be imported in 50-pound bags. The applicable subheading for these three products will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other. When produced in a country subject to general or normal trade relations (NTR) rates of duty, the rate of duty will be 6.4 percent ad valorem. When produced in a country not eligible for NTR rates of duty, the rate of duty will be 20 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 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division