The tariff classification of “Phosphoric Acid Additive, Formula Number 70”; and “Phosphoric Acid, Additive with Rum, Formula Number 192” from Canada.

NY H88148 April 11, 2002 CLA-2-38:RR:NC:2:239 H88148 CATEGORY: Classification TARIFF NO.: 3824.90.9150 Mr. John B. Pellegrini Ross & Hardies 65 East 55th St. New York, NY 10022-3219 RE: The tariff classification of “Phosphoric Acid Additive, Formula Number 70”; and “Phosphoric Acid, Additive with Rum, Formula Number 192” from Canada. Dear Mr. Pellegrini: In your letter dated February 5, 2002, on behalf of your client Diago plc and its divisions, Diago North America, Inc., and Joseph E. Seagram & Sons, Inc., you requested a tariff classification ruling for the above products which you have stated will be used in the manufacture of beverage alcohol products to add flavor, tartness, and tang. Phosphoric Acid Additive, Formula Number 70 is comprised of neutral grain spirits (88.4 - 94.7% by volume), phosphoric acid (at least 3.25%), and water. Phosphoric Acid, Additive with Rum, Formula Number 192 is comprised of rum (90 – 98% by volume), phosphoric acid (at least 1.77%), and water. The applicable subheading for both products will be 3824.90.9150, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other. The rate of duty will be 5 percent ad valorem. 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 Andrew Stone at 646-733-3032. Sincerely, Robert B. Swierupski, Director National Commodity Specialist Division