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HQ 967124




June 1, 2004

CLA-2 RR:CR:TE 967124 KSH

TARIFF NO.: 3302.10.1000

Sam Crace
Best Flavors International, Inc.
P.O. Box 444
Glasgow, KY 42142

RE: Reconsideration of New York Ruling Letter (NY) K82061, dated January 22, 2004; Ruling Correct on Face; New Ruling Based on New Information Submitted; Classification of certain concentrated smoke extracts and flavors.

Dear Mr. Crace:

This is in response to your letter of March 24, 2004, in which you request reconsideration of New York Ruling Letter (NY) K82061, issued to you on January 22, 2004, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of concentrated smoke extracts and flavors.

FACTS:

The products at issue in NY K82061 were classified in subheading 3824.90.2800, HTSUSA, which provides for “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other.” You have provided additional information that was not submitted at the time of the original ruling request regarding the complete chemical composition of the products. Upon review of the record and the descriptions of the products classified in NY K82061, we find that the ruling is correct on its face. We are, however, treating your request for reconsideration as a request for a new binding ruling as to the tariff classification of the products based on the additional information.

The products at issue are identified as Scansmoke Flavors SEF 1, SEF 1000 and PB 1586. They are concentrated smoke flavors used in the food industry to impart a smoke smell and flavor. The products are manufactured from pyrolyzed wood and extracted under controlled conditions. Odoriferous substances known as synthetic aromatics are isolated form the extraction process. Detailed lists of all components for the products were submitted for review.

ISSUE:

Whether the concentrated smoke flavors are classifiable under subheading 3824.90.2800, HTSUSA, or under subheading 3302.10.1000, HTSUSA.

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings.

The EN’s to Heading 33.02 state, in part, that the heading covers the following mixtures provided they are of a kind used as raw materials in the perfumery, food or drink industries or in other industries:

(4) Mixtures of synthetic aromatics

The additional information you provided lists synthetic aromatics as the constituents of the odoriferous substances of Scansmoke SEF 1, SEF 1000 and PB 1586. Based upon the evidence presented, the Scansmoke Flavors SEF 1, SEF 1000 and PB 1586 are classified in subheading 3302.10.2000, HTSUSA.

HOLDING:

The Scansmoke SEF 1, SEF 1000 and PB 1586 are classified in subheading 3302.10.2000, HTSUSA, as “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; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a
kind used in the food or drink industries: Not containing alcohol.” The General Column 1 Rate of Duty is free.

Sincerely,

Myles B. Harmon, Director

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