CLA-2-17:RR:NC:232
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of “Cerestar CL 02402 dextrose” from Germany
Dear Mr. Forbes:
In your letter dated February 14, 2007, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
A sample of the product was included with your initial request. The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of this product.
The subject merchandise is described as “Cerestar CL 02402 dextrose” (Product Number 2002). Cerestar CL 02402 is the anhydrous form of c-d glucose (dextrose). The product is 99.5 percent dextrose and 0.5 percent water. It will be shipped from Canada to the United States in 30 and 50 kilogram bags in powder form. The intended use is in the manufacture of confectionery. It is easily dissolved in water and is a sweetener with a distinct cooling effect.
The applicable subheading for “Cerestar CL 02402 dextrose” will be 1702.30.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 percent by weight of fructose…other…other. The rate of duty will be 2.2 cents per kilogram.
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 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 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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division