CLA-2-17:OT:RR:NC:N2:232
Ms. Libby Redditt Owens
619 E College Ave, Suite F
Decatur, GA 30030
RE: The tariff classification of Caramel SWA from France
Dear Ms. Owens:
In your letter dated June 1, 2021, on behalf of your client, Rauch North America, Inc., you requested a ruling on the classification of Caramel SWA. A sample and descriptive literature were submitted along with your request. The sample was submitted to the Customs Laboratory for analysis. The Laboratory has now completed its analysis of these products.
The subject merchandise is described as Caramel SWA. It is said to contain 58 percent sugar, 39 percent water, 2 percent salt, 1 percent sodium hydroxide and trace amounts of antifoaming agent and citric acid.
You state the Caramel SWA has a sugar content on a dry basis of 1 percent fructose, 3.5 percent glucose and 0.5 percent sucrose. The Caramel SWA will be shipped to the United States in 640L, 820L or 1,000L plastic containers. The Caramel SWA will be further mixed with other ingredients upon importation for the manufacturing of energy drinks.
According to Customs Laboratory Report no. NY20211061, dated September 30, 2021, Caramel SWA “contains 1.3% fructose on as is basis or 1.6% on a dry basis. Glucose, sucrose, maltose and lactose peaks are not well resolved and their concentrations could not be quantified by the method used. The sample contains 19.1% moisture. No synthetic dyes were observed in the sample.”
The applicable subheading for the Caramel SWA will be 1702.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: Other...other...other...other. The general rate of duty will be 5.1 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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division