The tariff classification of a food ingredient from the United Kingdom or Ireland

N260736 February 9, 2015 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Conor Buckley Socius Ingredients LLC 1033 University Place, Suite 110 Evanston, IL 60201 RE: The tariff classification of a food ingredient from the United Kingdom or Ireland Dear Mr. Buckley: In your letter dated December 29, 2014, you requested a tariff classification. An ingredients breakdown, product specification sheet, material safety data sheet, and product advertisement were submitted with your inquiry. Additional information was submitted via the emails dated January 19 and January 20, 2015. Yeast Encapsulated Flavor Ingredient, Mustard Flavor 01-02A, is said to be a free flowing, light tan colored powder for various food applications, composed of 40 percent yeast cells, 40 percent maltodextrin, and 20 percent mustard oil (artificial blend). The product is produced by absorbing the mustard oil into the yeast cells, after that mixing with maltodextrin, and spray drying. This encapsulation process is said to deliver a flavor that is more stable than alternatives and allows the user to use at lower dose rates than competitor products. The applicable subheading for the product 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 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 Director National Commodity Specialist Division