The tariff classification of Strawberry Shaved Ice Flavoring from El Salvador

N265482 June 23, 2015 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Ms. Claudia Caceres Grupo Caceres SA de CV Carretera Troncal del Norte km 24.5 Guazapa El Salvador RE: The tariff classification of Strawberry Shaved Ice Flavoring from El Salvador Dear Ms. Caceres: In your letter dated June 6, 2015, you requested a tariff classification. An ingredients breakdown and product literature were provided with your letter. Additional information was submitted via email on June 10, 2015. Strawberry Shaved Ice Flavoring consists of approximately 56 percent sugar, 44 percent water, and less than 1 percent each citric acid, potassium sorbate, sodium benzoate, red# 40, and natural strawberry flavor, packed in a plastic container holding 11 pounds, net weight. It will be sold to food service customers. The product is used to flavor shave ice, which is an ice-based dessert made by shaving a block of ice to produce a snow like ball of shaved ice. The flavoring is poured on top of the shaved ice, producing a colorful and flavored dessert. The applicable subheading for the Strawberry Shaved Ice Flavoring will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 … other. The rate of duty will be 28.8 cents per kilogram plus 8.5 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