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N296326 N2 Ruling Active

The tariff classification of Capol ® 111C from Germany

Issued May 7, 2018 by U.S. Customs and Border Protection.

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N2 N296326 (May 7, 2018)

Tariff classification

HTS codes: 2106.90.9898

Headings: 2106

Product description

Ingredients breakdowns, and product information sheets accompanied your inquiry. Capol ® 111C is said to be composed of water, starch, sucrose, sorbic acid, and citric acid. The product is said to be a beige to reddish brown liquid of typical, slightly sweet odor and functions as a polishing agent and precoating agent in confectionery production. The product may be packaged in 10 kg., 70 kg., or 250 kg., net weight, plastic airtight containers made of high density polyethylene for sale to customers.

CBP rationale

The applicable subheading for the product will be 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other.

Full text

N296326 May 7, 2018 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9898 Mr. Gerald Wilk Freudenberg North America Limited Partnership 47774 West Anchor Court Plymouth, MI 48170-2455 RE: The tariff classification of Capol ® 111C from Germany Dear Mr. Wilk: In your letter dated April 19, 2018 you requested a tariff classification ruling on behalf of your client, Capol LLC, IL. Ingredients breakdowns, and product information sheets accompanied your inquiry. Capol ® 111C is said to be composed of water, starch, sucrose, sorbic acid, and citric acid. The product is said to be a beige to reddish brown liquid of typical, slightly sweet odor and functions as a polishing agent and precoating agent in confectionery production. The product may be packaged in 10 kg., 70 kg., or 250 kg., net weight, plastic airtight containers made of high density polyethylene for sale to customers. The applicable subheading for the product will be 2106.90.9898, 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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