CLA-2-17:OT:RR:NC:N2:232
Nicole L. Mulligan
UPS Supply Chain Solutions
2281 Stevenage Drive
Ottawa K1G 3W1
Canada
RE: The tariff classification of Comet Dextrose 95DE from Canada
Dear Ms. Mulligan:
In your letter dated October 10, 2018 you requested a tariff classification ruling on behalf of your client, Comet Bio Refining. Descriptive literature detailing the manufacturing process, an ingredients breakdown, and sample were provided with your inquiry. The sample was examined and discarded.
The subject merchandise is Comet Dextrose 95DE. Comet Dextrose 95DE isdescribed as a low-ash, demineralized glucose syrup. The syrup is clear and consists of 95 percent glucose, 3.5 percent maltose, 1.5 percent higher saccharides and less than one percent ash. According to the information provided, Comet Dextrose 95DE is said to have a minimum Dextrose Equivalent (DE) of 93.5. The product will be used by food manufacturers as a sustainable food ingredient in baking and confectionery.
The applicable subheading for the Comet Dextrose 95DE will be 1702.30.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 percent by weight of fructose: Other: Other. The general rate of duty will be 2.2 cents per kilogram.
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 telephone number (301) 575-0156, or at the website 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 Frank Troise at frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division