The tariff classification of confectionery glazes from Germany

N255326 August 6, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Brett Harris Pisani & Roll LLP 1629 K Street NW – Suite 300 Washington, DC 20006 RE: The tariff classification of confectionery glazes from Germany Dear Mr. Harris: In your letter dated July 15, 2014, you requested a tariff classification ruling on behalf of The Hershey Company, PA. You provided an ingredients breakdown for five glazes in liquid form that will be used as a polish or coating on confectionery products. Item 00001-01307-000, glaze, confectioners, Capol 265C, drum is said to contain approximately 31 percent carnauba wax, 31 percent white mineral oil, 19 percent limonene, 19 percent moisture. Item 00001-02090-000, glaze, conf, sure gloss #3-5, is said to contain approximately 67 percent moisture, 33 percent refined shellac, and less one percent vegetable oil and ethyl alcohol. Item 00001-05905-000, glaze, sunbrite, B polishing, is said to contain approximately 45 percent ethyl acetate, 41 percent moisture, 6 percent carnauba wax, 6 percent acetone, 1 percent refined shellac, and less than one percent oleic acid, sodium hydroxide and ethyl alcohol. Item 00009-63300-000, glaze, anti-sticking agent, Capol 480C, is said to contain approximately 85 percent white mineral oil and 15 percent carnauba wax. Item 00009-68800-000, glaze, conf, 3lb cut, is said to contain approximately70 percent moisture, 30 percent refined shellac, and less than one percent ethyl alcohol. The moisture ingredient in each of the glazes is said to be water with a very minimal trace of ethyl alcohol. These glazes will be imported in 50 liter drums. The applicable subheading for the five glazes 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 Director National Commodity Specialist Division