Ms. Gita Yao
Milgram Freight Services Ltd.
500 - 407 McGill, Suite 500
Canada H2Y 2G7
RE: The tariff classifications of xanthan gum, sodium alginate, calcium lactate, soy lecithin, agar-agar, metal spoons and plastic utensils from various countries.
Dear Ms. Yao:
In your letter dated October 22, 2010, on behalf of Saveurs Molecule-R Flavors Inc. of Longueuil (Quebec), you requested a tariff classification ruling. You provided illustrated literature and a sample for our review. Your sample is being returned.
The Cuisine R-Evolution Molecular Gastronomy Kit consists of five texturing agents: xanthan gum (1 gram), sodium alginate (2 grams), calcium lactate (5 grams), soy lecithin (2 grams) and agar-agar (2 grams) individually packed in powder form in small sealed packets (2-1/2 inches square). The texturing agents are used to thicken, gel or emulsify juices, sauces, creams and dressings and transform them into caviar beads, light or iced airs, creamy ravioles and gel spaghettis. Xanthan gum is a natural thickener derived from glucose via fermentation and often used to stabilize emulsions and thicken sauces and drinks. Sodium alginate is a natural gelling agent extracted from brown algae and often combined with a calcium salt in the process of spherification. Calcium lactate is a calcium salt used with sodium alginate in the process of spherification. Soy lecithin is a natural emulsifier extracted from soybean and often used to change watery solutions into airs. Agar-agar is a natural gelling agent extracted from red algae and often used to create solid pearls, gel spaghettis and jellies. The sachets come packed 10 to a small carton (1-3/4 inches on each side). The five cartons are in turn retail packed in a colorfully printed paperboard box (12 inches long by 7 inches wide by 3 inches high) along with various utensils including: a large plastic syringe (1-1/4 inches in diameter by 4-1/4 inches long), three silicone plastic tubes (3/16 inches in diameter by 20 inches long), five plastic pipettes (1/4 inches in diameter by 6 inches long), four metal measuring spoons joined by a ring (4-5/8 to 5-1/2 inches long), one spoon with holes (6 inches long) and an instructional DVD-Rom (4-3/4 inches in diameter) which is not capable of being manipulated or providing interactivity to a user.
Although sold as a set, the above components are not considered a set for tariff purposes because they do not meet a particular need or carry out a specific activity. Therefore, each component will be classified separately in its own appropriate heading and the value of the outermost retail packing will be prorated over each component.
The applicable subheading for xanthan gum will be 3913.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polysaccharides and their derivatives. The rate of duty will be 5.8% ad valorem.
The applicable subheading for sodium alginate will be 3913.10.0000, HTSUS, which provides for: Alginic acid, its salts and esters. The rate of duty will be 4.2% ad valorem.
The applicable subheading for calcium lactate will be 2918.11.5100, HTSUS, which provides: Lactic acids, its salts and esters: Other. The rate of duty will be 3.4% ad valorem.
The applicable subheading for soy lecithin will be 2923.20.2000, HTSUS, which provides for: Lecithins and other phosphoaminolipids: Other. The rate of duty will be 5% ad valorem.
The applicable subheading for: Agar-agar will be 1302.31.0000, HTSUS, which provides for: Mucilages and thickeners, whether or not modified, derived from vegetable products: Agar-agar. The rate of duty will be free.
The applicable subheading for the silicone plastic tubes will be 3917.32.0050, HTSUS, which provides for: Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other, not reinforced or otherwise combined with other materials, without fittings: Other. The rate of duty will be 3.1% ad valorem.
The applicable subheading for the plastic pipettes will be 3926.90.9910, HTSUS, which provides for: Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other: Laboratory ware. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the plastic syringe will be 3926.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other articles of plastics and articles of other materials of headings 3901 to 3914: other: …syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The rate of duty will be 4.2% ad valorem.
The applicable subheading for the instructional DVD-Rom will be 8523.40.5000, HTSUS, which provides for: Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: Other: Other. The rate of duty will be 2.7% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the metal measuring spoons and the spoon with holes. Your request for a classification ruling should identify the metal composition of the spoons. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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.
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/.
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 Cantone at (646) 733-3038.
Robert B. Swierupski
National Commodity Specialist Division