The tariff classification of Gelified Rum Saint James from France

N235448 December 18, 2012 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Pascal Camus Grandes Distilleries Peureux 43 Avenue Claude Peureux 70220 Fougerolles, France RE: The tariff classification of Gelified Rum Saint James from France Dear Mr. Camus: In your letter dated October 29, 2012 you requested a tariff classification ruling. A technical data sheet, picture of the product and a sample accompanied your inquiry. The sample was examined and disposed of. Gelified Rum Saint James is said to contain rum (54 percent alcohol by volume), quassia extract powder, water, and sodium carboxymethylcellulose or cellulose gum (CMC), packed in a 2-Liter plastic bottle. This product is for professional food uses and manufacturing purposes only, such as, used as a flavoring in the pastry industry. A beverage suitable for human consumption cannot be produced by the addition of ethyl alcohol or water. In your letter you suggested the product be classified in subheading 3302.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances of a kind used in the food or drink industry containing over 20 percent alcohol by weight. Based on the product’s ingredient composition, it will be classified elsewhere. The applicable subheading for the Gelified Rum Saint James will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … other. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Additional requirements are imposed on this product by the Alcohol and Tabacco Tax and Trade Bureau (TTB). You may contact the TTB at Alcohol and Tobacco Tax and Trade Bureau, 650 Massachusetts Avenue N.W., Washington, D.C. 20226, at telephone number (202) 453-2000. 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division