The tariff classification of no-stick cooking sprays from China

N251916 April 14, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Michael Unsworth Michael B. Unsworth dba GTM Brokerage 34450 Industrial Road Livonia, MI 48150 RE: The tariff classification of no-stick cooking sprays from China Dear Mr. Unsworth: In your letter dated March 27, 2014, you requested a tariff classification on behalf of Rejoice International Corp., Los Angeles, CA. Product labels were submitted with your letter. Ingredients breakdowns were provided via an email transmission dated April 1, 2014. Healthy Chef brand No-Stick Cooking Spray is said to be a cooking spray prepared in three different varieties – Butter Cooking Spray, Original Cooking Spray, and Canola Cooking Spray, packed for retail sale in spray cans holding 5 ounces (142 grams), net weight. The products are intended to keep food from sticking to the surface while broiling, baking, sautéing, frying, or during other cooking preparations. The ingredients common to all are approximately 59 percent water, 20 percent soybean oil or canola oil, 5 percent propane, 13 percent isobutane, 3 percent lecithin, and less than one percent each of sorbic acid, potassium sorbate, and beta-carotene. The Butter Cooking Spray also contains trace amounts of butter flavor. The applicable subheading for the no-stick cooking sprays 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 general 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 the 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 ww.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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division