CLA-2-21:OT:RR:NC:N5:433
Alisefa Soyyigit
Soyyigit Gida Sanayi Ve Ticaret A.S.
Akçaburgaz Mah. 3106. Sokak No:3 Esenyurt Istanbul 34522 Turkey
RE: The tariff classification and marking of a flavor preparation from Turkey.
Dear Mr. Soyyigit:
In your letter dated December 24, 2024, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, a product description, and manufacturing processes were provided.
The “Imitation Vanilla Flavor,” is a liquid preparation for human consumption. The preparation’s ingredient composition is water (89.9%), ethyl alcohol (7%), artificial flavor (3%), and less than (1%) caramel color. No sugar is present. The documentation provides a manufacturing operation wherein (1.) the raw materials are weighed in formulation, (2.) the water enters a heated pre-mix tank, (3.) the water and coloring solution enter a cooking tank and are heated to 95 degrees Celsius, (4.) the materials are filtered, (5.) artificial flavor is added to the materials, (6.) the preparation is inspected and packaged in 8-ounce bottles. In the condition at the time of U.S. importation, the preparation will be presented at an ambient temperature and will undergo no further processing. At the time of U.S. importation, the preparation will be packaged and made available for retail sale “as is.”
Although the ruling request does not seek a marking determination, this office has reservations as to the product’s marking label. The “Imitation Vanilla Flavor” marking label identifies “Product of Germany” and then “Packaged in Turkey.”
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level.
The ENs for Chapter 21 Harmonized Tariff Schedule (HTS), Heading 2106, provides for “Food preparations not elsewhere specified or included.” Provided that they are not covered by any other heading of the Nomenclature, this heading covers:
Part (A), “Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption.”
Part (B), “Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acides ,calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.)” (see the General Explanatory Note to Chapter 38).”
“However, the heading does not cover enzymatic preparations containing foodstuffs (e.g., meat tenderisers consisting of a proteolytic enzyme with added dextrose or other foodstuffs). Such preparations fall in heading 35.07 provided that they are not covered by a more specific heading in the Nomenclature.”
Further, the ENs for Chapter 21 HTS, Heading 2106 Part (B), item (15) provides for “Mixtures of plants, parts of plants, seeds or fruit (whole, cut, crushed, ground or powdered) of species falling in different Chapters (e.g., Chapters 7, 9, 11, 12) or of different species falling in heading 12.11, not consumed as such, but of a kind used either directly for flavouring beverages or for preparing extracts for the manufacture of beverages.”
The Soyyigit Gida Sanayi Ve Ticaret A.S. “Technical Specification Sheet” identifies the article as a liquid formulated of water, ethyl alcohol, artificial flavor, and caramel color. Additionally, information provided to this office states, the “Vanilla flavor is obtained by extracting it from the vanilla plant stick.” The subject merchandise is used in the food industry and is a preparation for human consumption.
The applicable subheading for the subject merchandise will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 6.4 percent ad valorem.
Marking:
Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted by law, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
Part 134, Customs Regulations (19 C.F.R. § Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 C.F.R. § Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.
The proposed marking of “Product of Germany” and “Packaged in Turkey” may mislead or confuse the ultimate purchaser as to the actual country of origin of the finished good. The purpose of 19 C.F.R. § 134 is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported article. The proposed marking of “Product of Germany” and “Packaged in Turkey” would not be acceptable because it merely indicates that the “Imitation Vanilla Flavor” preparation is packaged in Turkey. Based on the ingredient composition and the manufacturing operations occurring in Turkey, the label would mislead or confuse the ultimate purchaser. If you wish to mark the “Imitation Vanilla Flavor” preparation as “Made in (insert country name) from imported ingredients,” the marking requirements of 19 U.S.C. 1304 would be satisfied. See NY N104175 dated May 24, 2010, that discusses a marking label of “Made in (country name) from imported articles/ingredients.”
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division