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NY M84233




June 15, 2006

CLA-2-13:RR:NC:2:238 M84233

CATEGORY: CLASSIFICATION

TARIFF NO.: 1302.19.9040

Thomas M. Miaskiewicz, Esq.
Sullivan & Lynch, P.C.
Inner Tech Park
56 Roland, Suite 303
Boston, MA 02129-1223

RE: The tariff classification of Vanilla Extract E0315A, Vanilla Extract 60254G, Vanilla Extract G0199G, Cocoa Extract 3700 and Cocoa Extract 3800G, imported in bulk form, from France

Dear Mr. Miaskiewicz:

In your letter dated June 7, 2006, on behalf of your client, Prova, Inc., you requested a tariff classification ruling.

The first product, Vanilla Extract E0315A, consists of a “pure and highly concentrated vanilla extract,” obtained by solvent extraction with ethanol (from 1000 grams of vanilla beans), dissolved in glycerol (glycerin, glycerine), ethanol (40% by volume), and water. As sold, 1000 grams of the product contains (by weight) 300 grams of concentrated vanilla extract, 178 grams of glycerol, 310 grams of pure ethanol, and 212 grams of water.

The second product, Vanilla Extract 60245G, consists of a “pure and highly concentrated vanilla extract,” obtained by solvent extraction with ethanol (from 1800 grams of vanilla beans), dissolved in glycerol (glycerin, glycerine). As sold, 1000 grams of the product contains (by weight) 540 grams of concentrated vanilla extract and 460 grams of glycerol.

The third product, Vanilla Extract, GO199G, consists of a “pure and highly concentrated vanilla extract,” obtained by solvent extraction with ethanol (from 233 grams of vanilla beans), dissolved in glycerol (glycerin, glycerine), ethanol (39% by volume), and water. As sold, 1000 grams of the product contains (by weight) 70 grams of concentrated vanilla extract, 330 grams of glycerol, 300 grams of pure ethanol, and 300 grams of water.

The fourth product, Cocoa Extract 3700, consists of a “highly concentrated cocoa extract” obtained by solvent extraction of dried cocoa beans with ethanol. As sold, 1000 grams of the product contains (by weight) 1000 grams of concentrated cocoa extract.

The fifth product, Cocoa Extract, 3800G, consists of a “highly concentrated cocoa extract” obtained by solvent extraction of dried cocoa beans with ethanol. As sold, 1000 grams of the product contains 700 grams of concentrated cocoa extract and 300 grams of glycerol.

You state in your letter that the subject products are used as flavorings in the food and beverage industry.

The applicable subheading for all five products will be 1302.19.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable saps and extracts: Other: Other: Other. The rate of duty will be free.

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 may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.

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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