CLA-2-19:OT:RR:NC:N2:231

Ms. Wendy Burns
CB Customs Brokerages Services LLC
4450 Witmer Estates
Suite No. 3
Niagara Falls, NY 14305

RE: The tariff classification of Lupin Flour from France

Dear Ms. Burns:

In your letter dated March 10, 2021, you requested a tariff classification ruling on behalf of CK Ingredients (Oakville, Ontario Canada).

The subject merchandise is FARILUP 500. The product is a flour derived from dehulled sweet white lupin ( Lupinus albus). The product, which will be used as a flour substitute in baked goods, will be packed in bulk sized polyethylene lined paper bags.

The applicable subheading for the Lupin Flour will be 1901.90.9195, HTSUS, which provides for “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The 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 the 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 Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division