CLA-2-21:OT:RR:NC:2:228
Ms. Renée E. Lewis
Centerchem, Inc.
20 Glover Avenue
Norwalk, CT 06850
RE: The tariff classification of Capol 195 from Germany.
Dear Ms. Lewis:
In your letter dated March 10, 2010, you requested a tariff classification ruling.
A sample, ingredients breakdown, product literature, material data safe sheet were submitted with your letter. The sample was examined and disposed of. Capol 195 is a brown colored syrup-like product said to be composed of 40-50 percent water, 20-35 percent gum arabic, 10-25 percent maltitol, 10-25 percent sorbitol syrup, 3-15 percent vegetable oil of coconut origin and less than one percent each of citric acid and sorbic acid. Product literature states Capol 195 will be used as a polishing and glazing agent for low carbohydrate products.
In your letter, you suggested the product would be classified in subheading 1301.20.0000, Harmonized Tariff Schedule of the United States (HTSUS). We cannot agree based on the ingredients breakdown and processing. The item will be classified elsewhere.
The applicable subheading for Capol 195 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 duty rate 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 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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division