The tariff classification of Capol products from Germany

N181429 August 30, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Renee Lewis Centerchem, Inc. 20 Glover Avenue Norwalk, CT 06850 RE: The tariff classification of Capol products from Germany Dear Ms. Lewis: In your letter dated August 16, 2011, you requested a tariff classification ruling. Samples, ingredient information and material safety data sheets for five Capol products accompanied your letter. The samples were examined and disposed of. Capol®245C is a tan-colored paste with a creamy consistency, said to be composed of 20-40 percent limonene, 20-40 percent white mineral oil and 20-40 percent carnauba wax. Capol®265C is a brown-colored paste consisting of 30-50 percent carnauba wax, 20-40 percent limonene and 10-30 percent white mineral oil. Capol®267C is a yellow/brown-colored, oily paste containing 40-60 percent carnauba wax, 40-60 percent vegetable oil and 10-30 percent limonene. Capol®271C is a tan-colored product with a creamy consistency, made from 30-50 percent carnauba wax, 20-40 percent ethanol (denatured), 10-30 percent white mineral oil and 1-2 percent ethyl acetate. Capol®410C is a pale yellow liquid consisting of 80-95 percent vegetable oil and 5-20 percent carnauba wax. All five products will be used as polishing or glazing agents in preparation of confectionery products. The applicable subheading for the Capol®245C, Capol®265C, Capol®267C, Capol®271C and Capol®410C will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other. The duty rate 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. 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