CLA-2-85:OT:RR:NC:N4:228
Mr. Gerald J. Wilk
Freudenberg North America Limited Partnership
47774 West Anchor Court
Plymouth, MI 48170-2455
RE: The tariff classification of a confectionary mould release agent from Germany
Dear Mr. Wilk:
In your letter dated December 19, 2016, you requested a tariff classification ruling on behalf of your client, CAPOL LLC, IL.
An ingredients breakdown and product specification sheet accompanied your inquiry. Capol® 62-40 W is said to be composed of vegetable oil, sunflower lecithin, and trace amounts of DL-alpha tocopherol, ascorbyl palmitate, and citric acid. The product is said to be a yellow to brownish oily solution that functions as a mould release agent in the production of confectionery products. The product may be packaged in 10 kg., 50 kg., or 180 kg., net weight, plastic airtight containers made of a high density polyethylene.
In your letter, you suggested that the Capol 40 W be classified in subheading 1516.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for animal or vegetable fats and oils and their fractions. Based on the ingredients composition and use, it will be classified elsewhere.
The applicable subheading for Capol® 62-40 W will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other. The general rate of duty will be 6.4 percent ad valorem.
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 the 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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division