U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$288.6M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
11 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of a food flavoring from New Zealand
N252719 May 14, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Franklin De La Torre Anzco Foods NA 666 Dundee Road – Suite 1605 Northbrook, IL 60062 RE: The tariff classification of a food flavoring from New Zealand Dear Mr. De La Torre: In your letter dated April 21, 2014, you requested a tariff classification ruling. A product specification sheet accompanied your letter. Additional information was received via email dated April 30, 2014. Beef Mixed Bone Extract is said to be a brown extract containing 35 percent or greater protein, 50 percent or less moisture, 15 percent or less ash, 11-13 percent salt, and 1 percent or less fat packed in 20-kg plastic pails or bag in box. The product is produced by cooking the beef bones in a pressure vessel to greater than 121 degrees centigrade for at least 2 hours, defatting and concentrating the liquid extract from the beef bones, adding salt, and pasteurizing the liquid extract before packing. In the product specification sheet the beef bone extract is said to be used in paste and liquid culinary products. In your April 30th email, you state that the product is basically an ingredient for soups, sauces, can be used in processed foods like sausages, and can help give beef flavor to other foods. The applicable subheading for the product 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 . . . other. 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 the 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 ww.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 Bruce N. Hadley, Jr. at bruce.hadleyjr@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.