The tariff classification of a polishing agent from Germany

N324783 April 8, 2022 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Lawrence Millington Freudenberg North America 47774 West Anchor Court Plymouth, MI 48170 RE: The tariff classification of a polishing agent from Germany Dear Mr. Millington: In your letter dated March 14, 2022, 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® 23-5610” is said to be composed of ethanol, carnauba wax (E-903), shellac (E-904), vegetable oil and ethyl acetate. It is said to be a white to yellowish-beige liquid dispersion, which functions as an anti-sticking agent for confectionary production and a polishing agent for sugar coated centers in food applications. The odor is typically mild to neutral, unless ethanol is added to the formula producing a sweeter smell. The product will be packaged for sale to customers in 10 kilogram steel containers, net packed. The applicable subheading for “Capol® 23-5610” 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 Timothy Petrulonis at Timothy.Petrulonis@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division