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N2653142015-06-26New YorkClassification

The tariff classification of Capol 272C & 274C from Germany

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of Capol 272C & 274C from Germany

Ruling Text

N265314 June 26, 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 272C & 274C from Germany Dear Ms. Yesta: In your letter dated June 1, 2015 you requested a tariff classification ruling on behalf of Capol LLC, IL. Ingredients breakdowns accompanied your letter. Capol 272C is said to be composed of carnauba wax, beeswax, shellac, water, ethanol, and ethylacetate. Capol 274C is said to be composed of carnauba wax, shellac, water, vegetable oil, ethanol, and ethylacetate. Both products are said to be white to beige dispersions that function as polishing agents for confectionery production. Capol 272C will be packaged in 10 kilogram plastic airtight high density polyethylene containers, and Capol 274C will be packaged in 10 kilogram steel drums. In sample form, they will be shipped in either 1 kilogram airtight plastic jugs or 1 kilogram aluminum canisters with screw tops. The applicable subheading for the two products 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