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N267385 N2 Ruling Active

The tariff classification of Capol 153ORG from Germany

Issued September 1, 2015 by U.S. Customs and Border Protection.

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N2 N267385 (September 1, 2015)

Tariff classification

HTS codes: 2106.90.9998

Headings: 2106

Product description

An ingredients breakdown accompanied your inquiry. Capol 153ORG is said to be composed of organic ethanol, organic shellac, and organic vegetable oil. The product is said to be a yellowish to reddish liquid solution that functions as a glazing agent for panned confectionery items. Capol 153ORG may be packaged in either 10 kilogram or 50 kilogram plastic airtight high density polyethylene containers. In sample form, the product will be shipped in 500 gram airtight plastic bottles.

CBP rationale

The applicable subheading for Capol 153ORG will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included .

Full text

N267385 September 1, 2015 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Annette Lupinski Capol LLC 666 Dundee Road – Suite 708 Northbrook, IL 60062 RE: The tariff classification of Capol 153ORG from Germany Dear Ms. Lupinski: In your letter dated August 4, 2015 you requested a tariff classification ruling. An ingredients breakdown accompanied your inquiry. Capol 153ORG is said to be composed of organic ethanol, organic shellac, and organic vegetable oil. The product is said to be a yellowish to reddish liquid solution that functions as a glazing agent for panned confectionery items. Capol 153ORG may be packaged in either 10 kilogram or 50 kilogram plastic airtight high density polyethylene containers. In sample form, the product will be shipped in 500 gram airtight plastic bottles. The applicable subheading for Capol 153ORG 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 Director National Commodity Specialist Division

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