CLA-2-29:S:N:N7:240 889315
Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, Michigan 48174-2039
RE: The tariff classification of lemon extract artificial flavor
from Canada
Dear Ms. Wilks:
In your letter dated August 5, 1993, you requested a tariff
classification ruling on behalf of your client S. Gumpert Co. of
Canada Ltd.
The applicable HTS subheading for lemon extract artificial
flavor, which consists of lemon oil, artificial flavor, alcohol and
propylene glycol, 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 alcohol. The duty rate will be 6.6 cents
per kilo plus 3 percent ad valorem. Imports under this provision
may be subject to a Federal Excise Tax (26 U.S.C. 5001 and 5041).
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