CLA-2-13:OT:RR:NC:N2:231
Mr. Daniel Gluck
Simon Gluck & Kane LLP
535 Fifth Avenue
4th Floor
New York, NY 10017
RE: The tariff classification of Gum Arabic and Stevia Blend from Israel or Singapore
Dear Mr. Gluck:
In your letter dated June 6, 2017, you requested a tariff classification ruling on behalf of your client, Royal Ingredients, LLC ( Swedesboro, NJ).
The subject merchandise is composed of a blend of gum arabic and stevia powder. You state that the gum arabic is from France and stevia leaf is from China. The manufacturing process outlined indicates that raw gum arabic is dried, grounded then blended with stevia leaf that has been extracted to 95 percent purity using water dissolution and spray dried into powder form. The blending process will take place in either Israel or Singapore prior to product being shipped to the United States. Furthermore, you state that though the proportion after the blending process will result in 90 percent gum arabic and 10 percent (or less) stevia; the anticipated final blend will more than likely consist of 95 percent gum arabic and 5 percent stevia. The final proportion will not change and no additional ingredients will be added to the product. The Gum Arabic and Stevia blend which will be imported in 25kg bags will be used as both a thickening agent and sweetner.
The applicable subheading for the Gum Arabic and Stevia will be 1301.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams): gum arabic. The rate of duty will be Free.
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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division