The tariff classification of flavorings from France

N138599 May 13, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700; 2106.90.9997 Mr. Thomas Miaskiewicz Sullivan & Lynch 56 Roland Street Boston, MA 02129-1223 RE: The tariff classification of flavorings from France Dear Mr. Miaskiewicz: In your letter dated December 13, 2010, on behalf of Prova, Inc., Danvers, MA, you requested a tariff classification ruling. Ingredients breakdowns and samples of two products were submitted with your letter. The samples were forwarded to the U.S. Customs and Border Protection laboratory for analysis. The products are described as flavorings, in liquid form, used in the food and beverage industry. Madagascar Bourbon Pure Vanilla US200 is said to be composed of 64 percent sugar syrup, 30 percent glycerin, and 6 percent concentrated vanilla extractives (produced from raw vanilla beans). Laboratory analysis of this product found it to contain 22 percent sucrose, by dry weight. Madagascar Bourbon Pure Vanilla High Concentration US400 consists of 60 percent glycerin, 15 percent monopropyleneglycol, 13 percent vanilla extractives, and 12 percent sugar syrup. Laboratory analysis found this product contained 9.06 percent sucrose, by dry weight. The products will be imported in bottles containing 16.9 and 33.8 fluid ounces, and sold to food service distributors or to professional food service operations such as restaurants and pastry shops. In your letter, you suggested the flavorings should be classified in subheading 1302.19.9040, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other vegetable saps and extracts. Based on the products’ ingredient composition, they will be classified elsewhere. The applicable subheading for the Madagascar Bourbon Pure Vanilla US200, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 HTSUS, which provides for food preparations not elsewhere specified or included…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The applicable subheading for the Madagascar Bourbon Pure Vanilla High Concentration US400 will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 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 Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division