U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$288.6M monthly imports
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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 a polishing agent from Germany
N278465 November 4, 2016 CLA-2-21:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Gerald J. Wilk Freudenberg North America L.P. 47774 West Anchor Court Plymouth, MI 48374 RE: The tariff classification of a polishing agent from Germany Dear Mr. Wilk: In your letter dated August 11, 2016, you requested a tariff classification ruling on behalf of your client, CAPOL LLC, IL. An ingredients breakdown and product specification sheet accompanied your inquiry. CAPOL® 4802 Bio is said to be a brown aqueous liquid dispersion and is said to be composed of gum Arabic, sucrose, honey, ethanol and water. The product functions as a polishing agent used in chocolate panned confectionery production. The product is packaged in 10 kg., or 50 kg. plastic airtight containers made of a high density polyethylene for sale to customers. The applicable subheading for the polishing agent (Product code CAPOL 4802 Bio) 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.