CLA-2-22:OT:RR:NC:N5:232
Phil Taylor
Originia Foods - Infrusesa
Carretera de Seròs, S/N Soses, Lleida 25181 Spain
RE: The tariff classification of Natural Nutraliment (NN) Thickened Water from Spain
Dear Mr. Taylor:
In your letter dated October 16, 2024, you requested a tariff classification ruling.
A list of ingredients, product samples, description of the manufacturing process and product literature accompanied your letter. The samples were disposed of due to their perishable nature.
The subject merchandise, Natural Nutraliment (NN) Thickened Water (“Thickened Water”), has been developed specifically to meet the needs of individuals with dysphagia, a medical condition that makes swallowing food and beverage difficult. There are two varieties of Thickened Water: Pear and Peach Flavor and Lemon Flavor. The products are said to contain 97.5 % water, 0.8% pear and peach natural flavor, 0.6% carageenan, 0.6% guar gum, 0.2% lemon juice concentrate, 0.2% xanthan gum, 0.1% sweet potato and carrot concentrate, and 0.004% sucralose. The product undergoes a specialized process to ensure safe and easy swallowing. Thickening agents are added to enhance its texture and consistency, and it undergoes heat treatment (pasteurization) to guarantee microbiological consistency. Thickened Water will be packaged in 3.5-ounce plastic cups as 4-packs, 48 units per carton. The product will be marketed and sold primarily to hospitals, acute care facilities, senior living residences, and other institutions within the healthcare and foodservice sectors.
The applicable subheading for the Natural Nutraliment (NN) Thickened Water will be 2202.99.9120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other: Other. The rate of duty will be 0.2 cents per liter.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division