CLA-2-21:OT:RR:NC:N2:228
Mr. Thomas Gaudette
Traffic Tech Inc.
16711 Trans-Canada Highway
Kirkland, QC H9H 3L1
Canada
RE: The tariff classification of a kombucha base product from Canada
Dear Mr. Gaudette:
In your letter dated April 12, 2018, you requested a tariff classification ruling on behalf of your client, Mannanova Solutions Inc., Canada.
A product specification sheet, an ingredients breakdown, a manufacturing flowchart, a narrative description of the manufacturing process, and a sample accompanied your inquiry. The sample was examined and discarded. Manna-K is said to be a clear yellowish liquid with a sour flavor containing approximately 93 percent water, 6 percent sugar cane, 1 percent green tea, and a trace amount of Kombucha culture. This product is said to function as a base in the manufacture of fermented beverages. This product will be imported in food grade washed intermediate bulk containers ranging in size from 1 liter to 1000 liters, net weight.
The applicable subheading for the product will be 2106.90.9872, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . preparations for the manufacture of beverages: containing sugar derived from sugar cane and/or sugar beets. 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