CLA-2-13:RR:NC:2:238 M85247
Thomas M. Miaskiewicz, Esq.
Sullivan & Lynch, P.C.
Inner Tech Park
56 Roland, Suite 303
Boston, MA 02129-1223
RE: The tariff classification of Vanilla Extract G0161A, Vanilla Extract G0183G, and Vanilla Extract G0208G, imported in bulk form, from France
Dear Mr. Miaskiewicz:
In your letter dated July 18, 2006, on behalf of your client, Prova, Inc., you requested a tariff classification ruling.
The first product, Vanilla Extract G0161A, consists of a “pure and highly concentrated vanilla extract,” obtained by solvent extraction with ethanol, dissolved in glycerol (glycerin, glycerine), pure ethanol, and water. As sold, 1000 grams of the product contains 80 grams of concentrated vanilla extract, 305 grams of glycerol, 300 grams of pure ethanol, and 315 grams of water.
The second product, Vanilla Extract G0183G, consists of a “pure and highly concentrated vanilla extract,” obtained by solvent extraction with ethanol, dissolved in glycerol, pure ethanol, and water. As sold, 1000 grams of the product contains 105 grams of concentrated vanilla extract, 357 grams of glycerol, 270 grams of pure ethanol, and 268 grams of water.
The third product, Vanilla Extract G0208G, consists of a “pure and highly concentrated vanilla extract,” obtained by solvent extraction with ethanol, dissolved in glycerol, pure ethanol, and water. As sold, 1000 grams of the product contains 120 grams of concentrated vanilla extract, 400 grams of glycerol, 312 grams of pure ethanol, and 168 grams of water.
You state in your letter that the subject products are used as flavorings in the food and beverage industry.
The applicable subheading for all three products will be 1302.19.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable saps and extracts: Other: Other: Other.” The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Harvey Kuperstein at 646-733-3033.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division