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NY J84914




May 30, 2003

CLA-2-13:RR:NC:2:238 J84914

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 2X (Item No. MC 5698) imported from Canada

Dear Mr. Forbes:

In your letter dated May 14th, 2003, on behalf of your client, Barry Callebaut Canada, Inc., you requested a tariff classification ruling.

The subject product, Vanilla Extract 2X (Item No. MC 5698), consists of a 2X (two-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 in the production of a 10X (ten-fold) vanilla extract. The 10X extract is then diluted with alcohol and water to obtain the desired product (i.e., the 2X vanilla extract). You state in your letter that the subject product will be imported in bulk form by your client’s U.S. subsidiary, and used, as is, in chocolate recipes.

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

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