The tariff classification of a coated sour food ingredient from Spain

N337441 February 5, 2024 CLA-2-21:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Lawrence Millington Freudenberg North America, LP 47774 West Anchor CourtPlymouth, MI 4870 RE:  The tariff classification of a coated sour food ingredient from Spain Dear Mr. Millington: In your letter dated January 8, 2024, you requested a tariff classification ruling on behalf of your client, Capol LLC, IL. An ingredients breakdown and a product specification sheet accompanied your inquiry. The product, “Capolan 71-1280,” is said to be a confectionary encapsulated acid coating composed of citric acid and vegetable fat. The product will be packaged in 25 killogram cardboard boxes with LDPE inner liners. The applicable subheading for the product, “Capolan 71-1280,” will be 2106.90.9998, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division