N060001 N0 Ruling Active

The tariff classification of food ingredients from Spain

Issued May 20, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9998

Headings: 2106

Product description

The samples were examined and disposed of. Betanat® 30% OS (oil suspension) and Betanat® 20% CWD (cold water dispersible) are human food ingredients containing beta-carotene obtained by fermentation of the fungus Blakeslea trispora. Betanat® 30% OS is composed of 68 percent sunflower oil, 30 percent crystalline beta-carotene, and 2 percent dl-alpha-tocopherol. Betanat® 20% CWD consists of 73 percent modified starch, 20 percent crystalline beta-carotene, 5 percent water, and 2 percent dl-alpha-tocopherol. In your letter, you suggest the Betanat® products may be classified in subheading 2936.90.01, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other natural provitamins. We do not agree. Based on the products’ ingredient composition and use, they will be classified elsewhere.

CBP rationale

The applicable subheading for the Betanat® 30% OS and Betanat® 20% CWD will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other.

Full text

N060001 May 20, 2009 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Elizabeth Weinzierl-Gutmann Savino Del Bene U.S.A., Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of food ingredients from Spain Dear Ms. Weinzierl-Gutmann: In your letter dated April 30, 2009, on behalf of Vitatene S.A., you requested a tariff classification ruling. Samples and technical information were submitted with your letter. The samples were examined and disposed of. Betanat® 30% OS (oil suspension) and Betanat® 20% CWD (cold water dispersible) are human food ingredients containing beta-carotene obtained by fermentation of the fungus Blakeslea trispora. Betanat® 30% OS is composed of 68 percent sunflower oil, 30 percent crystalline beta-carotene, and 2 percent dl-alpha-tocopherol. Betanat® 20% CWD consists of 73 percent modified starch, 20 percent crystalline beta-carotene, 5 percent water, and 2 percent dl-alpha-tocopherol. In your letter, you suggest the Betanat® products may be classified in subheading 2936.90.01, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other natural provitamins. We do not agree. Based on the products’ ingredient composition and use, they will be classified elsewhere. The applicable subheading for the Betanat® 30% OS and Betanat® 20% CWD will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 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

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