Base
N2635942015-04-21New YorkClassification

The tariff classification of Capol 123A 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 123A from Germany

Ruling Text

N263594 April 21, 2015 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 123A from Germany Dear Ms. Yesta: In your letter dated April 8, 2015 you requested a tariff classification ruling on behalf of Capol LLC, IL. An ingredients breakdown, and product literature accompanied your inquiry. Capol 123A is said to be a beige to brown aqueous liquid mixture composed of water, gum arabic, starch (tapioca origin), and ethanol. The product will be used as a confectionery polishing agent, and may be packaged in 260 kilogram high density polyethylene plastic airtight containers, or in sample form in 1 kilogram airtight plastic bottles. The applicable subheading for the Capol 123A 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 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.