The tariff classification of thaumatin products from China

N312739 June 26, 2020 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9898 Mr. James McMurtry Sweet Greens Fields 11 Bellwether Way Bellingham, WA 98225 RE: The tariff classification of thaumatin products from China Dear Mr. McMurtry: In your letter dated June 24, 2020, you requested a tariff classification ruling. Ingredients breakdowns, a narrative description of the manufacturing process, a manufacturing flowchart, and photocopies of the products were submitted with your letter. ThauMagic Thaumatin 10% is a sweetener said to contain thaumatin and maltodextrin. ThauMagic Thaumatin 45% is a sweetener said to contain thaumatin, carbohydrates, ash and sodium. ThauMagic Thaumatin 93% is a sweetener said to contain thaumatin, sodium salts and carbohydrates. The thaumatin products are derived from the katemfe fruit, thaumatococcus daniellii, harvested in West Africa. These thaumatin products will be principally used in combination with other ingredients as a sweetener in lieu of sugar to produce food and beverage retail products. They will be imported in bulk foil bags weighing 100 grams, 500 grams, and 1 kilogram, and in bottles weighing 1 kilogram, net weight. The applicable subheading for the three thaumatin products 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 . . . other . . . other . . . other. The general rate of duty will be 6.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2106.90.9898, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 2106.90.9898, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Josephine Heaning at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division