CLA-2-21:OT:RR:NC:N5:228
Michael Donaghy
Ultimately Natural Pty Ltd
32 Vine Street, Macleay Island
Macleay Island 4184
Australia
RE: The tariff classification of honey powder from Australia
Dear Mr. Donaghy:
In your letter dated October 9, 2025, you requested a tariff classification ruling.
The product, “Nutradry Manuka Honey Powder” is described as a cream colored free-flowing fine powder
that is said to contain approximately 55 percent Manuka honey, 41 percent tapioca maltodextrin, and 4
percent anticaking agent. The product is intended to be used as a healthy alternative sweetener in food
manufacturing. The product is produced by blending Australian Manuka honey with tapioca maltodextrin
which is then dried into a powder. The powder is then milled to the required particle size and packed under a
nitrogen atmosphere to maintain shelf life. The product is said to be packaged into nitrogen flushed
metallized LDPE bags within cardboard cartons.
The applicable subheading for the product, “Nutradry Manuka Honey Powder,” 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 general rate of duty will be 6.4 percent ad valorem.
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. At this time products from Australia 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.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 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.
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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division