CLA-2-21:OT:RR:NC:N5:228
Razija Hendriks
Active Nutrition International GmbH
Zielstattstr. 38 Munich 81379 Germany
RE: The tariff classification of Powerbar® gels and powders from Germany
Dear Ms. Hendricks:
In your letter dated August 2, 2023, you requested a tariff classification ruling.
An ingredients breakdown, a manufacturing flowchart, and product specification sheets accompanied your inquiry.
Powerbar® PowerGel Shots Orange is described as flavored carbohydrate gums for athletes as an alternative to classic carbohydrate bars and gels. The PowerGel shots are small and circular in appearance and contain a liquid gel filling. The product is said to be comprised of approximately 35 percent sugar, 35 percent glucose syrup, 13 percent invert sugar syrup, 7 percent water, 6 percent gelatine and trace amounts of citric acid, tartaric acid, malic acid, orange juice concentrate, sodium citrates, sodium ascorbate, natural flavorings, palm oil, carnauba wax, carrageenan, locust bean gum, black carrot juice concentrate and vitamin B6. Powerbar® PowerGel Shots Orange is said to contain a total dry weight of sugar that is derived from sugar beet, sugar cane, wheat, maize, and sucrose of approximately 62 percent and will be imported in 60-gram pouches, packed 24 per box. The suggested use is two pouches per day.
Powerbar® Isoactive Red Fruit is imported in the form of a powder and described as having a refreshing taste that is designed for rapid absorption and transport of energy to working muscles to help improve endurance performance. The product is said to be comprised of approximately 32 percent dextrose, 31 percent maltodextrin, 26 percent fructose, 3 percent each of trisodium citrate and citric acid,1 percent each of sodium chloride, calcium lactate and natural flavorings, in addition to trace amounts of potassium chloride, magnesium carbonate and beetroot juice powder. Powerbar® Isoactive Red Fruit is said to contain a total dry weight of sugar that is derived from maize of approximately 61 percent and will be imported in 600 and 1320-gram jars. Instructions direct the consumer to mix 33-grams in 500 ml. of water and drink as required before exercise.
Powerbar® Recovery Max Chocolate is imported in the form of a powder and described as an advanced regeneration drink that combines high glycemic carbohydrates with protein. The product is said to be comprised of approximately 43 percent maltodextrin, 16 percent whey protein concentrate, 14 percent sugar, 10 percent skimmed milk powder, 6 percent whey protein isolate, 6 percent reduced fat cocoa powder, 2 percent oatmeal, 1 percent natural flavorings and trace amounts of zinc citrates, magnesium carbonate and salt. Powerbar® Recovery Max Chocolate is said to contain a total dry weight of sugar that is derived from maize of approximately 24 percent and will be imported in 1144-gram jars, packed 6 jars per box. Instructions direct the consumer to mix 44-grams in 125 ml. of water and drink one or two portions per day immediately after a sport or approximately 150-200 ml. every fifteen minutes during exercise.
The applicable subheading for Powerbar® PowerGel Shots Orange will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for Powerbar® Isoactive Red Fruit will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for Powerbar® Recovery Max Chocolate will be 1806.90.9090, HTSUS, which provides for chocolate and other food preparations containing cocoa: Other: Other: Other. The general rate of duty will be 6 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.
Your inquiry does not provide enough information for us to determine the classification of the Powerbar® Energize Original Berry and the Powerbar® PowerGel Hydro Orange. Your request for a classification ruling should include a sample of each product in addition to specifying the dry weight of sugars derived from sugar cane or sugar beets in percentage format.
If you decide to resubmit your request, please include all of the material we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request. If your request was submitted electronically, you can re-submit your request and the additional information electronically via https://erulings.cbp.gov/s/, and send the sample to National Import Specialist Timothy Petrulonis, National Commodity Specialist Division, Customs and Border Protection, 1 World Trade Center, 51st Floor, New York, NY 10007-0101.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division