The tariff classification of a gelified product from Canada

N317826 March 19, 2021 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9898 Ms. Ivy Woo Universal Logistics 125 Commerce Valley West, Suite 750 Thornhill L3T7W4 Canada RE: The tariff classification of a gelified product from Canada Dear Ms. Woo: In your letter dated February 23, 2021, you requested a tariff classification on behalf of your client, Embassy Ingredients Ltd. An ingredients breakdown, a narrative description of the manufacturing process and an image of a labeled container were provided with your inquiry. The product, “Brandy V.S. Gel Natural (item #0520),” is said to contain approximately 37 percent water, 36 percent grape brandy, 20 percent grain neutral spirit, 3 percent bourbon, 2 percent ethyl alcohol, and trace amounts of caramel color and gum texturecel. The alcohol weight is stated to be 2 kilograms in a 4 liter jug. It is said to have a light brown gel appearance, and a brandy-like aroma. The product is used in bakery applications. It is packaged in bulk in 4 liter plastic jugs, net packed. The applicable subheading for the product, “Brandy V.S. Gel Natural (item #0520),” 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 http://www.usitc.gov/tata/hts/. 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 ww.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