The tariff classification of Capol® 425 M IPA from Germany

N253466 June 10, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Suzanne Yesta Freudenberg North America LP 47774 West Anchor Court Plymouth, MI 48170 RE: The tariff classification of Capol® 425 M IPA from Germany Dear Ms. Yesta: In your letter dated April 23, 2014, followed by second correspondence received on May 14, 2014, you requested a tariff classification ruling on behalf of Capol LLC, Northbrook, IL. An ingredients list accompanied your April letter. An ingredients breakdown, product literature, material safety data sheets, and a sample were received on May 14, 2014. Additional information was received via eMail dated May 30, 2014. The sample was examined and is being returned to your designated location in a separate mailing. Capol® 425 M IPA is a dark amber colored liquid product said to be composed of isopropanol, shellac, vegetable oil, and water. Product literature states Capol® 425 M IPA is an isopropanol-based solution of shellac used with another Capol® product to glaze chocolate coated centers. Capol® 425 M IPA is for sealing glazed surfaces and protection of the gloss against humidity. The product is packaged in 10 kilogram high density polyethylene plastic airtight containers. 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. 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