The tariff classification of Vanilla Extract 10X (Item No. MC 3452) imported from Canada

NY J84915 May 30, 2003 CLA-2-13:RR:NC:2:238 J84915 CATEGORY: Classification TARIFF NO.: 1302.19.9040 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street, Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Vanilla Extract 10X (Item No. MC 3452) imported from Canada Dear Mr. Forbes: In your letter dated May 12th, 2003, on behalf of your client, Barry Callebaut Canada, Inc., you requested a tariff classification ruling. The subject product, Vanilla Extract 10X (Item No. 3452), consists of a 10X (ten-fold) extract of vanilla beans. According to the submitted flow chart, the beans are subjected to solvent extraction with an ethyl alcohol-and-water menstruum, resulting (after concentration under vacuum) in the production of the 10X (ten-fold) vanilla extract. You state in your letter that the subject product will be shipped to the U.S. put up in 20 kg pails. The applicable subheading for the subject product will be 1302.19.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Vegetable saps and extracts: Other: Other: Other.” The general rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. 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 Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division