Base
N3078562019-12-10New YorkClassification

The tariff classification of a confectionary polishing agent 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

6 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of a confectionary polishing agent from Germany

Ruling Text

N307856 December 10, 2019 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Gerald J. Wilk Freudenberg North America Limited Partnership 47774 West Anchor Court Plymouth, MI 48170-2455 RE: The tariff classification of a confectionary polishing agent from Germany Dear Mr. Wilk: In your letter dated November 21, 2019, you requested a tariff classification ruling on behalf of your client, CAPOL LLC, IL. Ingredients breakdowns and product specification sheets accompanied your inquiry. Capol® 11-5582 is said to be composed of sucrose, water, starch, glucose syrup, and ethanol. It is honey colored to golden brown of typical ethanol and ethyl acetate odor. The product is said to function as a polishing agent used for confectionery production. The product will be packaged in plastic drums, 10, 70, and 260 kg., net weight. The applicable subheading for Capol® 11-5582 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, (for) (for) Steven A. Mack 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.