CLA-2-21:RR:NC:N5:229
Ethan Osheroff
Roll & Harris LLP
2121 Avenue of the Stars
Los Angeles, CA 90067
RE: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of
three gelatin and sugar blends
Dear Mr. Osheroff:
In your letter dated March 18, 2026, you requested a binding ruling concerning the tariff classification and
eligibility for preferential treatment under the United States-Mexico-Canada Agreement (USMCA) of three
gelatin and sugar blends on behalf of your client, Rafi Industries, Inc DBA Chicago Sweeteners.
A description of the product and product detail sheets accompanied your inquiry.
The subject merchandise consists of three powdered gelatin blends: a “Gelatin Sugar Blend,” “Gelatin
Sucralose Blend,” and “Gelatin Allulose Blend.” The “Gelatin Sugar Blend” is composed of 95 percent
gelatin and 5 percent sucrose, the “Gelatin Sucralose Blend” is composed of 95 percent gelatin and 5 percent
sucralose, and the “Gelatin Allulose Blend” is composed of 95 percent gelatin and 5 percent allulose. The
gelatin used in each blend will originate in either Brazil, Argentina, or the European Union. The sugar will
originate in either the United States, Mexico, or Brazil, and both the sucralose and allulose will originate in
the United States. Each of these products will be shipped to Mexico and mixed into their respective blends
until homogenous and packed in 2,000 lb. fiber totes or 50 lb. paper bags for exportation. After importation
into the United States, the blends will be further processed in food plants into various food products such as
gelatin deserts.
Classification:
The applicable subheading for the “Gelatin Sugar Blend,” will be 2106.90.5870, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for “Food preparations not elsewhere specified or included:
Other: Other: Of gelatin: Other: Containing sugar derived from sugar cane or sugar beets.” The general rate
of duty will be 4.8 percent ad valorem.
The applicable subheading for the “Gelatin Sucralose Blend” and the “Gelatin Allulose Blend,” will be
2106.90.5890, HTSUS, which provides for “Food preparations not elsewhere specified or included: Other:
Other: Of gelatin: Other: Other.” The general rate of duty will be 4.8 percent ad valorem.
USMCA:
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”)
11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good
is an originating good for purposes of the USMCA. GN 11(b) states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the
applicable subheading and quantitative limitations set forth in the tariff schedule as a “good
originating in the territory of a USMCA country” only if—
(i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA
countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note
(including the provisions of subdivision (o)); or
Since the “Gelatin Sugar Blend,” “Gelatin Sucralose Blend,” and “Gelatin Allulose Blend,” contain
non-originating ingredients, they are not considered a good wholly obtained or produced entirely in a
USMCA country under GN 11(b)(i), nor are the products produced exclusively from originating materials per
GN 11(b)(ii). Thus, we must determine whether the product qualifies under GN 11(b)(iii).
As previously noted, the products are classified under subheading 2106.90.5870, HTSUS, and subheading
2106.90.5890, HTSUS. The applicable rule of origin for goods classified under subheading 2106.90.5870,
HTSUS, and subheading 2106.90.5890, HTSUS, is in GN 11(o) Chapter 21, HTSUS, which states:
“A change to heading 2106 from any other chapter.”
In this case, the three gelatin blends contain the following non-originating ingredients that need to undergo
the tariff shift: gelatin (Brazil, Argentina, EU). Additionally, the “Gelatin Sugar Blend” may contain
non-originating sugar (Mexico, Brazil). Since the non-originating ingredients in the product are all classified
in a Chapter other than Chapter 21, HTSUS, the tariff shift rule is met. Therefore, the “Gelatin Sugar Blend,”
“Gelatin Sucralose Blend,” and “Gelatin Allulose Blend,” are eligible goods for preferential tariff treatment
under the USMCA.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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, contact
National Import Specialist Christopher Gangaprashad at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division