CLA-2-33:OT:RR:NC:N1:240
Mr. Robert B. Back
Aromar
254-B Mill Street, Suite A-3
Greenwich, CT 06830
RE: The tariff classification of “Natural fruit type flavor enhancer # A1001”
from the Netherlands
Dear Mr. Bach:
In your letter dated February 10, 2016, you requested a tariff classification ruling. Our offices were in the process of moving, and the request was delayed in reaching us. We apologize for any inconvenience due to this delay.
The instant product consists of over 99 percent alcohol with a synthetic aromatic ingredient which you have requested to be considered confidential. Our research indicates that the ingredient possesses significant aromatic characteristics in addition to its flavor profile. As such it will meet the terms of a “synthetic aromatic” for Tariff purposes.
The applicable subheading for the “Natural fruit type flavor enhancer # A1001” will be 3302.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Containing alcohol: Containing over 20 percent of alcohol by weight: Other.
The rate of duty will be Free.
Imports under this provision may be subject to Federal Excise Tax (26 USC. 5001).
Additional requirements may be imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500.
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.
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 https://hts.usitc.gov/current.
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 Paul.Hodgkiss at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division