The tariff classification of Capol ® 5102 and Capol ® 5013 M from Germany.

N287035 June 28, 2017 CLA-2-33:OT:RR:NC:N1:240 CATEGORY: Classification TARIFF NO.:3302.10.1000 Mr. Gerald Wilk Freudenberg North America Limited Partnership 47774 West Anchor Court Plymouth MI, 48170 RE: The tariff classification of Capol ® 5102 and Capol ® 5013 M from Germany. Dear Mr. Wilk: In your letter dated June 07, 2017, you requested a tariff classification ruling on behalf of Capol LLC. The subject products are confectionary glazing agents, (product code Capol ® 5102 and Capol ® 5013 M). The products both consist of carnauba wax, vegetable oil, and limonene. Both products are used as raw materials in production of certain food products. They are imported in bulk. You suggest that based on composition and usage, these confectionary glazing agents in their imported form are most properly classified in HTSUS Heading 3302. We agree. The applicable subheading for the Capol ® 5102 and Capol ® 5013 M will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Not containing alcohol. The rate of duty will be free. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. 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 World Wide Web at https://hts.usitc.gov/current. 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division