CLA-2 CO:R:C:F 950416 EAB
Peter Butland, Ph.D.
B&Y Import/Export Inc.
P.O. Box 172
Bolton, Ontario, Canada L7E 5T2
Re: anthocyanins; oenins
Dear Dr. Butland:
This is in reply to your letter dated September 23, 1991, in
which you request a binding ruling on the classification under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of anthocyanins.
FACTS:
Your company wishes to import a food coloring extracted from
grape skins. You refer to the extract as "anthocyanins" and
provide a brief description of the extraction process that your
company uses.
ISSUE:
What is the proper tariff classification under the HTSUSA of
anthocyanins?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
We are of the opinion that the subject merchandise is
described by the terms of heading 3203 of the Schedule, providing
in part for coloring matter of vegetable origin.
HOLDING:
Anthocyanins extracted from grapes are classifiable under
subheading 3203.00.5000, HTSUSA, a provision for coloring matter
of vegetable or animal origin, whether or not chemically defined;
other.
Merchandise classified under this subheading is subject to
the column one general rate of duty of 3.1% ad valorem. Products
of Canada that qualify for special duty treatment under the U.S.-
Canada Free Trade Agreement would be subject to a rate of duty of
0.6% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division