The tariff classification of a milk flavoring straw from Australia

N004330 December 28, 2006 CLA-2-21:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Antonio Rosa Air Land Sea-Ways Inc. P.O. Box 9021253 San Juan, PR 00902-1253 RE: The tariff classification of a milk flavoring straw from Australia Dear Mr. Rosa: In your letter dated December 4, 2006, on behalf of B. Fernandez & Hnos., Inc., you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. The Sipahh® Milk Flavoring Straw consists of a clear plastic straw, approximately 7 inches long and ¼-inch in diameter, filled with a multi-colored flavoring material in the form of spherical beads approximately 1/16-inch in diameter. Recessed approximately 3/8-inch from the ends of the straw is an inverted, conical-shaped, perforated cap. The cap holds the flavoring agent in place and permits liquid to be drawn through the straw. The flavoring material is said to be composed of sugar, tapioca starch, flavor, citric acid, sucralose, and color. One straw is packed in a sealed, metallized plastic film sleeve. The applicable subheading for the milk flavoring straw 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 rate of duty will be 6.4 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 World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division