CLA-2-21:OT:RR:NC:N2:228

Ms. Annette Lupinski
Capol LLC
707 Lake Cook Road – Suite 320
Deerfield, IL 60015

RE: The tariff classification of Capol 42-4915 from Germany

Dear Ms. Lupinski:

In your letter dated November 20, 2015 you requested a tariff classification ruling.

An ingredients breakdown accompanied your inquiry. Capol 42-4915 is said to be composed of vegetable oils and carnauba wax. The product is said to be a yellowish oily dispersion that functions as an anti-sticking agent for confectionery production. Capol 42-4915 may be packaged in 100 kilogram plastic airtight high density polyethylene containers. In sample form, the product will be shipped in 500 gram airtight plastic bottles.

The applicable subheading for Capol 42-4915 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 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 Bruce N. Hadley, Jr. at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division