Base
N2527212014-05-14New YorkClassification

The tariff classification of a food flavoring from New Zealand

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

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

Summary

The tariff classification of a food flavoring from New Zealand

Ruling Text

N252721 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 Leg Bone Extract is said to be a pale brown extract containing 30 percent or greater protein, 45 percent or less moisture, 15 percent or less ash, 11-13 percent salt, and 14-16 percent fat, packed in 20-kg plastic pails or bag in a box. The product is produced by cooking the beef leg bones in a pressure vessel to greater than 121 degrees centigrade for at least 2 hours, defatting and concentrating the liquid extracted from the beef leg bones, re-blending the fat to the concentrated extract, adding salt, and pasteurizing the liquid extract before packing. 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

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.