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The tariff classification of Capol 418 from Germany.
Issued April 13, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N097995 (April 13, 2010)
Tariff classification
HTS codes: 2106.90.9998
Headings: 2106
Product description
A sample, ingredients breakdown, product literature and a material safety data sheet accompanied your letter. The sample was examined and disposed of. Capol 418 is a yellow colored syrup-like product said to be composed of 90-99 percent vegetable oil, 1-10 percent carnauba wax and less than one percent each of alpha-tocopherol and citric acid. Product literature states Capol 418 will be used as an anti-sticking and glazing agent for confectionery products. In your letter,
CBP rationale
The applicable subheading for Capol 418 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.
Full text
N097995 April 13, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Renée E. Lewis Centerchem, Inc. 20 Glover Avenue Norwalk, CT 06850 RE: The tariff classification of Capol 418 from Germany. Dear Ms. Lewis: In your letter dated March 10, 2010, you requested a tariff classification ruling. A sample, ingredients breakdown, product literature and a material safety data sheet accompanied your letter. The sample was examined and disposed of. Capol 418 is a yellow colored syrup-like product said to be composed of 90-99 percent vegetable oil, 1-10 percent carnauba wax and less than one percent each of alpha-tocopherol and citric acid. Product literature states Capol 418 will be used as an anti-sticking and glazing agent for confectionery products. In your letter, you suggested the product would be classified in subheading 1521.10.0040, Harmonized Tariff Schedule of the United States (HTSUS). We cannot agree. Based on the ingredients breakdown and use, the item will be classified elsewhere The applicable subheading for Capol 418 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. The duty rate 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 (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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