The tariff classification of confectionery glazes from Germany

N255328 August 1, 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 resinous glazes that will be used as a polish or coating on confectionery products. Item 00001-01606-000, glaze, 3.2 lb Cut Continuous, is said to contain approximately 67 percent moisture, 32 percent refined shellac, and less than one percent ethyl acetate and ethyl alcohol. Item 00001-74050-000, glaze, conf, 2 lb cut, is said to contain approximately 78 percent moisture, 21 percent refined shellac, and less than one percent ethyl acetate and ethyl alcohol. Item 00009-63310-000, glaze, conf, 3.2 lb cut, is said to contain approximately 67 percent moisture, 32 percent refined shellac, and less than one percent ethyl acetate and ethyl alcohol. Item 00010-14000-000, glaze, conf, 2 lb cut, is said to contain approximately 78 percent moisture, 21 percent refined shellac, and less than one percent ethyl acetate and ethyl alcohol. Item 00080-09000-000, glaze, conf, 4 lb cut, is said to contain approximately 63 percent moisture, 34 percent refined shellac, 3 percent ethyl acetate, 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 liquid form 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