The tariff classification of a Basic Extract Product from Germany

N308089 January 3, 2020 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.1500 Ms. Jill Cramer Mowry Grimson, PLLC 5335 Wisconsin Ave, Suite 810 Washington, DC 20015 RE: The tariff classification of a Basic Extract Product from Germany Dear Ms. Cramer: In your letter dated December 4, 2019, you requested a tariff classification ruling on behalf of your client, Mast-Jaegermeister US, Inc., NY. A product specification sheet, an ingredients breakdown, a narrative description of the manufacturing process, and a manufacturing flowchart accompanied your inquiry. Basic Extract Product is a beverage preparation said to contain alcohol, sugar, water, herbs, flowers, roots, woods, leaves, bark, resins, seeds, fruit and a flavoring substance. The Basic Extract Product will not be ready for human consumption upon importation. It will be sold in bulk to the United States according to individual purchase orders, where it will be diluted and flavored. The applicable subheading for the product will be 2106.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages… containing over 20 percent but not over 50 percent of alcohol by weight. The rate of duty will be 8.4 cents per kilogram plus 1.9 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