U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$269.3M 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 2026-05-03 · Updates monthly
The tariff classification of Smart Slim from Italy
N255751 August 8, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Elizabeth Weinzierl-Gutmann Savino Del Bene U.S.A. Inc. 147-14 182nd Street Jamaica, NY 11413 RE: The tariff classification of Smart Slim from Italy Dear Ms. Weinzierl-Gutmann: In your letter dated July 29, 2014, you requested a tariff classification on behalf of Bianco Fine Foods LLC, FL. An ingredient breakdown accompanied your inquiry. Additional information was provided via an e-mail message dated August 5, 2014. A sample, submitted with the earlier correspondence, was examined and disposed of. Smart Slim is a cream-colored powder, composed of 70 percent fructose, 28 percent dietary fiber (20 percent chicory inulin and 8 percent citrus fruits fiber), and 2 percent locust bean gum, packed in a 1-lb sealed bag for commercial use. The product is said to be a semi-finished product used to make sherbets or ice cream when mixed with additional ingredients. The applicable subheading for the product will be 2106.90.9998, Harmonized Tariff Schedule of the United States, HTSUS, which 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 Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.