Base
N2537262014-06-05New YorkClassification

The tariff classification of Capol® 153C from Germany

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 Capol® 153C from Germany

Ruling Text

N253726 June 5, 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® 153C from Germany Dear Ms. Yesta: In your letter dated May 20, 2014, you requested a tariff classification ruling on behalf of Capol LLC, Northbrook, IL. An ingredients breakdown, and product literature accompanied your inquiry. Capol® 153C is said to be a yellowish to reddish liquid solution composed of ethanol, shellac, and vegetable oil. The product functions as a glazing agent for confectionery production. 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

Court of International Trade & Federal Circuit (1)

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