The tariff classification of a food ingredient

NY R00233 April 20, 2004 CLA-2-21:RR:NC:2:228 R00233 CATEGORY: Classification TARIFF NO.: 2106.90.99 Ms. Lisa Fischer SPI Pharma 1711 Tiles Ct. Grand Haven, MI 49417 RE: The tariff classification of a food ingredient Dear Ms. Fischer: In your letter dated March 31, 2004 you requested a tariff classification ruling. Three products are described in your letter. Pharmaburst B1, Pharmaburst B2, and Pharmaburst C1 are described as “delivery system” products used by the nutritional and pharmaceutical industry in the production of “quick dissolve” tablets. Pharmaburst B1 is composed of 85 percent mannitol (a sweetenter), 7.5 percent starch (a tabletting aid), 4.5 percent polyplasdone, 3 percent sodium croscarmellose (disintegrants), and less than one percent each of colloidal silica and syloid (anti-adherents). Pharmaburst B2 consists of 85 percent mannitol, 10 percent polyplasdone, 5 percent sorbitol (a sweetener), and less than one percent syloid. Pharmaburst C1 is made of 84 percent mannitol, 16 percent polyplasdone, and less than one percent syloid. The applicable subheading for these three products will be 2106.90.99, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the tariff classification of these products, contact National Import Specialist Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division