The tariff classification of a precoating agent from Germany

N363307
July 28, 2026
CLA-2-21:OT:RR:NC:N5:229
CATEGORY: Classification
TARIFF NO.: 2106.90.9500; 2106.90.9700
Mr. Lawrence Millington Freudenberg North America, LP 47774 W. Anchor Cr. Plymouth, MI 48170 RE: The tariff classification of a precoating agent from Germany Dear Mr. Millington: In your letter dated July 14, 2026, you requested a tariff classification ruling on behalf of your client, Capol LLC. A sample of the product, ingredient breakdown, and product specification sheet accompanied your inquiry. “Capol 10-329” is a precoating agent used in confectionery and nutraceutical panning. The product is an aqueous based dispersion composed of water, maltodextrin, dextrin, starch, vegetable oil, sorbic acid, citric acid, and sucrose. The dry weight of sucrose derived from sugar beets in the product is stated to be over 10 percent. The item will be imported in liquid form and is not for retail sale to consumers. You state that, upon importation, “Capol 10-329” will be used as an ingredient in the further production of confectionery-like products. In your submission, you proposed classification for “Capol 10-329” under subheading 2106.90.9994, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other.” We disagree. Based on the composition of the ingredients and use, the product is more specifically provided for elsewhere. The applicable subheading for “Capol 10-329,” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, which provides for “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions.” The general rate of duty will be 10 percent ad valorem.

If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the general rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 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 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 Christopher Gangaprashad at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division