The tariff classification of a miscellaneous edible preparation from Germany.

N340549 June 6, 2024 CLA-2-21:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Razija Hendriks Active Nutrition International GmbH Zielstattstr. 38 Munich 81379Germany RE:  The tariff classification of a miscellaneous edible preparation from Germany. Dear Ms. Hendriks: In your letter dated August 2, 2023, you requested a tariff classification ruling.  The sample and documentation received with your request were forwarded to the Custom and Border Protection Laboratory for review. That review is now complete. We apologize for the delay in the issuance of this ruling. The “PowerGel Hydro Orange,” is a miscellaneous edible preparation for human consumption. The preparation’s ingredient composition consists of water (60.76%), maltodextrin (18%), apple juice concentrate (7%), orange juice concentrate (6%), fructose (7%), and less than (1%) of salt, citric acid, trisodium citrate dihydrate, potassium sorbate, sodium benzoate, natural orange flavoring, other natural flavorings, and xanthan gum.  The documentation provides a general manufacturing operation wherein (1.) the maltodextrin, fructose, trisodium citrate, and other ingredients are mixed, (2.) water, preservatives, and natural flavorings are added to the mixture, and (3.) the gel formulations undergo inspection, packaging, and preparation for export.  In the condition at the time of U.S. importation, the preparation will be presented as a liquid in 24×67ml pouches for general health or well-being, at an ambient temperature, and will undergo no further processing.  At the time of U.S. importation, the preparation will be packaged and made available for retail sale “as is.”  The applicable subheading for the subject merchandise 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:  Other:  Other:  Other:  Other:  Other:  Other:  Other.”  The rate of duty will be 6.4% ad valorum. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division