The tariff classification of a food product from Austria

N055944 April 21, 2009 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Mario Aleksic EXIM Bancorp 13538 Village Park Drive Orlando, FL 32837 RE: The tariff classification of a food product from Austria Dear Mr. Aleksic: In your letters dated March 9, 2009, March 19, 2009, and March 30, 2009 you requested a tariff classification ruling. Descriptive literature was submitted with your first letter, samples accompanied your second letter, and ingredients breakdowns were provided with your March 30th correspondence. The samples were examined and disposed of. Lupuca Volle Tube Gel consists of a jelly-like product put up for retail sale in a squeeze tube containing one ounce (28.34 grams), net weight. The gels, in five flavors (strawberry, peach, pear, apple, and black currant), are all composed of water, fruit juice concentrate, ethanol, sugar, pectin, locust bean gum, flavor, and calcium gluconate. Other ingredients, depending on flavor, include citric acid, ascorbic acid, sodium hydroxide, and color. The alcohol content is approximately 20 percent. The applicable subheading for these products 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 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. These products may also be subject to additional requirements imposed by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at: Alcohol and Tobacco Tax and Trade Bureau 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8110 This ruling is being issued under the provisions of Part 177 of the Customs 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 Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division