CLA-2-21:RR:NC:2:228 E88556
Mr. David E. Cohen
Sandler, Travis & Rosenberg, P.A.
1300 Pennsylvania Avenue, NW
Washington, DC 20004-3002
RE: The tariff classification of food ingredients from Australia
Dear Mr. Cohen:
In your letter dated October 6, 1999, on behalf of Innovative Ingredients, Inc., Reisterstown, MD, you requested a tariff classification ruling.
The product is a solution consisting of beta-carotene mixed with oil. The oil component may be cottonseed, canola, soybean, rapeseed, coconut, sunflower, or anhydrous butter oil. In all cases, the mixture will be 99 percent oil and one percent beta carotene. A sample of the anhydrous butter oil/beta carotene product was submitted with your inquiry and examined by the U.S. Customs laboratory. The oil/beta carotene material will be used as a food colorant.
The applicable subheading for the mixture of anhydrous butter oil and beta-carotene, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS
The applicable subheading for the mixture of vegetable oil (i.e., cottonseed, canola, soybean, rapeseed, coconut, or sunflower) and beta-carotene will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem.
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division