CLA-2-21:OT:RR:NC:2:228
Ms. Renee Lewis
Centerchem, Inc.
20 Glover Avenue
Norwalk, CT 06850
RE: The tariff classification of Capol products from Germany
Dear Ms. Lewis:
In your letter dated August 16, 2011, you requested a tariff classification ruling.
Samples, ingredient information and material safety data sheets for five Capol products were submitted with your letter. The samples were examined and disposed of. Capol®149A is a brown-colored liquid said to be composed of 40-50 percent corn syrup, 20-40 percent vegetable oil, 20-30 percent water, 10-20 percent modified starch, 5 percent ethanol and less than 0.2 percent citric acid. Capol®163C is a pale yellow solution of 60-90 percent ethanol (denatured), 5-20 percent hydroxyproplycellulose, 5-20 percent vegetable oil and 2.5-3.6 percent ethyl acetate. Capol®219C is a slightly yellow-colored liquid consisting of 60-70 percent ethanol (denatured with ethyl acetate), 10-25 percent shellac, 5-15 percent carnauba wax and 5-15 percent beeswax. Capol® 230C is a yellow-colored mixture of 90-99 percent carnauba wax and 1-10 percent beeswax, in the form of powder. Capol®4648NOP is a beige-colored liquid containing 30-50 percent water, 20-30 percent maltodextrin, 10-20 percent sucrose and 5-10 percent ethanol (denatured). These Capol products will be used as polishing or glazing agents on confectionery products.
In your letter, you suggested the Capol®163C may fall in subheading 3912.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other cellulose ethers. Based on the products’ ingredients composition and use, it will be classified elsewhere.
The applicable subheading for the Capol®4648NOP will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … other ...other…containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the Capol®149A, Capol®163C and Capol®219C will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other. The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the Capol® 230C will be 3404.90.5150, HTSUS, which provides for prepared waxes...other...other. The duty rate 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 http://www.usitc.gov/tata/hts/.
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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division