CLA-2-21:OT:RR:NC:2:228
Mr. Carlos E. Sanchez
Cadbury Adams USA LLC
389 Interpace Parkway
Parsippany, NJ 07054
RE: The tariff classification of gum base from Ireland.
Dear Mr. Sanchez:
In your letter dated June 16, 2008, you requested a tariff classification ruling.
Samples and an ingredients breakdown were submitted with your letter. The samples were examined and disposed of. The imported item, described as a gum base, is a gray-colored material in pellet form. It is composed of approximately 20 percent atomite (calcium carbonate), 19 percent polyvinyl acetate, 14 percent polyisobutylene, 11 percent ester, 11 percent vegetable oil, 10 percent butyl rubber, 7 percent palm oil, 5 percent wax, and 2 percent triacetin. After importation, the gum base will be melted and combined with added softeners, acidifiers, colorants, and artificial flavors to make chewing gum.
The applicable subheading for the gum base will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division