The tariff classification of flavoring extracts from Japan

NY 867129 October 8, 1991 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.6099 Mr. D.W. Eschenbrenner Panalpina, Inc. 5900 North Broadway St. Louis, MO 63147 RE: The tariff classification of flavoring extracts from Japan Dear Mr. Eschenbrenner: In your letter dated September 9, 1991, on behalf of Lilar Corp., St. Louis, MO, you requested a tariff classification ruling. Technical literature accompanied your letter. Anchovy Extract Powder #1101, Baby Clam Extract Powder #1201, Crab Extract Powder #1300, Smoked Fish Extract Powder #1600, and Oyster Extract Powder #1800 are products used as natural flavorings in sauces, bisques, soups, snacks, dips, stuffings, salad dressings and seasonings. They are prepared by crushing and cooking the raw material, draining, filtering and evaporating the liquid, mixing the evaporated concentrate with dextrin, salt, or other ingredients, pasteurizing and spray drying. The quantity of dextrin in these products ranges from 33 percent to 70 percent. They will be imported in plastic-lined corrugated cartons or fiber drums holding from 8 to 50 kilograms. The applicable subheading for these flavoring extracts will be 2106.60.6099, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. 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