CLA-2-19:OT:RR:NC:N4:228
Mr. David L. Wood
Gluten Free Baking Solutions
2080 W. Cornell Avenue
Englewood, CO 80110
RE: The tariff classification of a starch blend from Thailand
Dear Mr. Wood:
In your letter dated March 7, 2017, you requested a tariff classification ruling.
An ingredients list and a manufacturing process flowchart accompanied your letter. The starch preparation, SP-65, is said to contain 65 percent modified tapioca starch (E1442), 27 percent rice flour, and eight percent rice starch. The product is a fine white powder with a neutral flavor, odor, and bland taste. The product will be imported in multi-ply heat sealed paper bags, 25 kg. net weight. Starch Preparation, SP-65, is said to be specifically designed for use with bakery style products for the “Gluten Free” market, especially for “gluten-free” breads, pizza bases and similar products.
The applicable subheading for the starch preparation, SP-65, will be 1901.20.8000, Harmonized Tariff Schedule of the United States (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 . . . mixes and doughs for the preparation of bakers' wares of heading 1905 . . . Other . . . Other . . . Other . . . Other. The general rate of duty will be 8.5 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 the World Wide Web at https://hts.usitc.gov/current.
Articles classifiable under subheading 1901.20.8000, HTSUS, which are products of Thailand 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 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 website 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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division