Mr. Bob W. Forbes
660 Bridge Street
Montreal, Quebec H3K 3K9
RE: The tariff classification of Gmo-Free Soya Lecithin, Product no. 6021, from Brazil
Dear Mr. Forbes:
In your letter dated January 8, 2007 you requested a tariff classification ruling on behalf of your client Barry Callebaut Canada.
Gmo-Free Soya Lecithin, imported in bulk form, is a lecithin extracted from soybean oil and generally used as a natural emulsifier or stabilizer in various food applications. Lecithin is also used in pharmaceutical and cosmetics applications.
The applicable subheading for Gmo-Free Soya Lecithin will be 2923.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lecithins and other phosphoaminolipids: Other. The rate of duty will be 5 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 2923.20.2000, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Stephanie Joseph at 646-733-3268.
Robert B. Swierupski