The tariff classification of a food ingredient from Taiwan

N316926 February 8, 2021 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9897 Ms. Sheila Neri Del Monte Foods, Inc. 3003 Oak Road Walnut Creek, CA 94597 RE: The tariff classification of a food ingredient from Taiwan Dear Ms. Neri: In your letter dated January 13, 2021, you requested a tariff classification ruling. An ingredients breakdown, description of the manufacturing process, and pictures of the product accompanied your inquiry. The subject merchandise “Popping Boba Balls with Mica Powder” are described as small spherical objects that have a thin, gel-like skin containing sucrose inside that bursts when squeezed. The product will be imported in ambient condition as a raw material used as a confection ingredient in fruit snack cups. The product is said to contain water, sucrose, starch acetate, calcium lactate, citric acid, mica powder, sodium alginate, xanthan gum, calcium chloride, and CMC. In your letter, you suggested that the product may be classified under subheading 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. Based on the ingredients composition, it will be classified elsewhere. The applicable subheading for “Popping Boba Balls with Mica Powder” will be 2106.90.9897, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . containing sugar derived from sugar cane and/or sugar beets. 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division