CLA-2-33:OT:RR:NC:N1:240
Mr. Gerald Wilk
Freudenberg North America Limited Partnership
47774 West Anchor Court
Plymouth MI, 48374
RE: The tariff classification of Capol ®10014 from Germany.
Dear Mr. Wilk:
In your letter dated May 02, 2017, you requested a tariff classification ruling on behalf of Capol LLC.
The subject product is a confectionary glazing agent, (product code Capol ®10014. The product consists of carnauba wax, vegetable oil, and limonene. The product is used as a raw material in production of certain food products. It is imported in bulk.
You suggest that based on composition and usage, this confectionary glazing agent in its imported form is most properly classified in HTSUS Heading 3302. We agree.
The applicable subheading for the Capol ®10014 will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Not containing alcohol. The rate of duty will be free.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division