The tariff classification of food ingredients from Mexico.

NY R01733 April 18, 2005 CLA-2-21:RR:NC:2:228 R01733 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas New York, NY 10105 RE: The tariff classification of food ingredients from Mexico. Dear Mr. Pellegrini: In your letter dated April 4, 2005, on behalf of Commodity Specialists Company, you requested a tariff classification ruling. The product is described as the “waste” material resulting from the production of various drink mixes. The material is composed of 95-98 percent sugar and may contain instant tea, cocoa powder, natural and artificial flavors, natural and artificial colors, citric acid, electrolytes, and anti-caking agents. It will be shipped in bulk totes containing approximately 2500 pounds, or drums containing approximately 300 pounds. Although this product will be used as animal feed, it is suitable for human consumption. It can be liquefied, filtered, and further processed into a syrup. In your letter, you suggest the material is classified in subheading 2308, HTS, the provision for vegetable waste, residues, and by-products. The heading, however, will not apply to the material described here, which is not a by product of manufacture, but is the manufactured article itself. The applicable subheading for this food ingredient will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. 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 telephone number (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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division