CLA-2-33:S:N:N7:240 888541
Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, Michigan 48174-2039
RE: The tariff classification of "Ye Olde Keg Artificial Vanilla
Flavor" from Canada
Dear Ms. Wilks:
In your letter dated July 16, 1993, you requested a tariff
classification ruling on behalf of your client S. Gumpert Co. of
Canada Ltd.
"Ye Olde Keg Artificial Vanilla Flavor" is composed of water,
ethyl alcohol, vanillin, artificial flavor and caramel color which
will be used in baking.
The applicable HTS subheading for "Ye Olde Keg Artificial
Vanilla Flavor" will be 3302.10.2000, Harmonized Tariff Schedule of
the United States (HTS), which provides for mixtures of odoriferous
substances and mixtures (including alcoholic solutions) with a
basis of one or more of these substances, of a kind used as raw
materials in industry: of a kind used in the food or drink
industries: containing not over 20 percent of alcohol by weight.
The duty rate will be 6.6 cents per kilogram plus 3 percent ad
valorem.
Goods classifiable under subheading 3302.10.2000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.3 cents per kilogram plus 1.5 percent ad valorem rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Imports under this provision may be subject to Federal Excise
Tax (26 U.S.C. 5001 and 5041). Any questions you may have
concerning this issue should be addressed to the Bureau of Alcohol,
Tobacco and Firearms.
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 already been filed, this ruling should be brought to
the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport