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The tariff classification of a confectionery polishing agent from Germany
Issued January 13, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N281446 (January 13, 2017)
Tariff classification
HTS codes: 2106.90.9998
Headings: 2106
Product description
An ingredients breakdown and product specification sheet accompanied your inquiry. Capol® 476 C is said to be a white to beige aqueous liquid dispersion of typical ethanolic and ethyl acetate odor and is said to be composed of ethanol, carnauba wax, shellac, vegetable oil, and beeswax. The product is said to function as a polishing agent used in hard and soft panned confectionery production. The product is packaged in 10 kg., or 50 kg., net weight, plastic airtight containers made of a high density polyethylene.
CBP rationale
The applicable subheading for Capol® 476 C 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
N281446 January 13, 2017 CLA-2-21:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Gerald J. Wilk Freudenberg North America L.P. 47774 West Anchor Court Plymouth, MI 48374 RE: The tariff classification of a confectionery polishing agent from Germany Dear Mr. Wilk: In your letter dated November 11, 2016, you requested a tariff classification ruling on behalf of your client, CAPOL LLC, IL. An ingredients breakdown and product specification sheet accompanied your inquiry. Capol® 476 C is said to be a white to beige aqueous liquid dispersion of typical ethanolic and ethyl acetate odor and is said to be composed of ethanol, carnauba wax, shellac, vegetable oil, and beeswax. The product is said to function as a polishing agent used in hard and soft panned confectionery production. The product is packaged in 10 kg., or 50 kg., net weight, plastic airtight containers made of a high density polyethylene. The applicable subheading for Capol® 476 C 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 https://hts.usitc.gov/current. 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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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