CLA-2-21:OT:RR:NC:N5:433
Lawrence Millington
Freudenberg North America, LP
47774 W. Anchor Ct.
Plymouth, MI 48170
RE: The tariff classification of an anti-sticking agent from Germany
Dear Mr. Millington:
In your letter dated April 16, 2025, you requested a tariff classification ruling on behalf of Capol LLC. In
lieu of samples, technical and illustrative literature, a product description, and manufacturing processes were
provided.
The “Capol® Kluberfood 4DC 32” is a food preparation; the preparation is a food-grade, anti-sticking release
agent used in bakery applications. The preparation’s ingredient composition is vegetable oil, lecithin, alpha
tocopherol, ascorbyl palmitate, and citric acid. Documentation provided states, “[K]luberfood 4DC 32 is
designed to offer very good release properties to prevent the foodstuff from adhering to the surface material
and protect machine parts from corrosion and abrasion.” Further, “[K]luberfood 4DC 32 is a release agent
and was designed for direct contact with products in the food-processing industry. Kluberfood 4DC 32 helps
to avoid foodstuff build-up on surfaces like steel, stainless steel, aluminum, plastic, etc. At the same time
such surfaces are protected e.g. from corrosion and wear.” At the time of U.S. importation, the preparation
will be packaged in 10 kg plastic drums, 190 kg plastic drums, and 900 kg plastic totes.
The ruling request seeks classification of the subject merchandise in subheading 1517.90.9090 Harmonized
Tariff Schedule of the United States, (HTSUS), which provides for “edible mixtures or preparations of
animal, vegetable or micro microbial fats or oils or of fractions of different fats or oils of this chapter, other
than edible fats or oils or their fractions of heading 1516; other, other, other.” We disagree.
The applicable subheading for the subject merchandise will be 2106.90.9998, HTSUS, which provides for
“Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other:
Other: Other: Other: Other.” The general rate of duty will be 6.4 percent ad valorem.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other cou
ntries, including Germany, will be subject to an additional 10 percent ad valorem rate of duty. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in
addition to subheading 2106.90.9998, HTSUS, listed above.
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 at https://hts.usitc.gov/.
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.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division