CLA-2-38:OT:RR:NC:N3:139
David Robeson
Mohawk Global
123 Air Cargo Road Syracuse, NY 13212
RE: The tariff classification of a chemical leavening agent from Brazil
Dear Mr. Robeson:
In your letter sent on behalf of your client Innophos, Incorporated, dated December 18, 2024, you requested a tariff classification ruling.
The item in question has the product name of Cal-Rise FG 25KGBG. You describe it as a combination of calcium acid pyrophosphate, and monocalcium phosphate. You state that it is used as a replacement for sodium-based leavening acids like SAPP28 that are used in a variety of bakery mixes, tortillas, cookies, and crackers.
In your submission, you suggest classification for Cal-Rise FG 25KGBG in Heading 2835, Harmonized Tariff Schedule of the United States (HTSUS); we disagree. The subject product is described as a chemical mixture, composed of calcium acid pyrophosphate and monocalcium phosphate, anhydrous. Pursuant to Note 1(a) to Chapter 28, HTSUS, the headings of this chapter apply only to separate chemical elements and separate chemically defined compounds, whether or not containing impurities. Thus, mixtures are precluded from this heading. In ruling NY R04591, monocalcium phosphate and monocalcium phosphate anhydrous are individually classified in subheading 2835.26.0000, HTSUS; unlike the subject product in your ruling request, this is not a chemical mixture.
In your submission, you also propose an alternate classification for Cal-Rise FG 25KGBG of subheading 2106.90.9998. In the condition at the time of U.S. importation the Cal-Rise FG 25KGBG is a mixture of chemicals (calcium acid pyrophosphate, monocalcium phosphate). The subject merchandise is not a mixture of chemicals with foodstuffs (flour, sugar, milk). Classification in subheading 2106.90.9998 HTSUS would be precluded.
The applicable subheading for Cal-Rise FG 25KGBG will be 3824.99.3990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other: Other. 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 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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division