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NY 886778

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June 16, 1993

CLA-2-33:S:N:N7:240 886778

CATEGORY: CLASSIFICATION

TARIFF NO.: 3302.10.3000

Mr. George Cigarroa
Cigarroa Dispatch Company
P.O. Box 642-518 E. Matamoros
Laredo, Texas 78042

RE: The tariff classification of Rum Ether A from Mexico

Dear Mr. Cigarroa:

In your letter dated May 27, 1993, you requested a tariff classification ruling on behalf of your client Felton Chemical of Mexico.

Rum Ether, a flavoring material also known as ethyl oxyhydrate, is a reaction mixture containing 75.5 percent ethyl alcohol, ethyl formate, acetic acid, propionic acid, ethyl propionate, butyric acid and ethyl butyrate. Rum ether is used in flavor compositions for ice cream and candies.

The applicable HTS subheading for Rum Ether A will be 3302.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixtures of odoriferous substances and mixtures (including alcoholic solutions), with a basis of one or more of these substances, of a kind used as raw materials in industry: of a kind used in the food or drink industries: containing over 20 percent of alcohol by weight. The duty rate will be 6.3 percent ad valorem. Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5001 and 5041).

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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