CLA-2-21:S:N:N1:228

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of flavoring compounds from Germany

Dear Mr. Ferrante:

In your letter dated February 2, 1991, on behalf of Dohler Patisserie, New Brunswick, NJ, you requested a tariff classification ruling. Samples and descriptive literature accompanied your letter. The samples were examined and disposed of. 2001 Orange Compound, 2004 Lemon Compound, 2005 Cherry Compound, 2007 Mandarin Compound, and 2008 Blueberry Compound, described as "viscosity fruit pastes," are thick, aromatic liquids, used to add flavor to creams, mousses, ice creams, sherbets, sorbets, fondants and confectionery fillings. All contain sucrose, invert sugar syrup, fruit juice concentrate, and natural and/or artificial flavors. Other ingredients, depending on variety, include fruit, modified food starch, citric acid, L-ascorbic acid, and sodium citrate. The products will be packed in one-kilogram (2.2 pound) plastic canisters.

The applicable subheading for the fruit flavor compounds will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport