U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$288.6M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
9 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of Capolex 223 from Germany
N274344 September 21, 2016 CLA-2-21:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Gerald Wilk Freudenberg North America LP 47774 West Anchor Court Plymouth, MI 48170-2455 RE: The tariff classification of Capolex 223 from Germany Dear Mr. Wilk: In your letter dated March 29, 2016, you requested a tariff classification ruling on behalf of your client, Capol LLC (“Capol”). An ingredients breakdown and advertising material accompanied your inquiry. You state in your letter that Capolex 223 is comprised of vegetable oil, carnauba wax, beeswax and potato starch. The product is said to be an odorless, colorless, white to yellowish solid preparation that functions as a mould release agent for confectionary production. Capolex 223 may be packaged in plastic airtight high density polyethylene containers in the following sizes: 10 kilograms, 50 kilograms or 190 kilograms. In a sample form, the product will be shipped in 500 gram airtight plastic bottles. The applicable subheading for Capolex 223 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 general 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 https://hts.usitc.gov/current. 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 www.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, Steven A. Mack Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.