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NY M86461




September 27, 2006

CLA-2-13:RR:NC:2:238 M86461

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 Cocoa Extract 3706, imported in bulk form, from France

Dear Mr. Miaskiewicz:

In your letter dated September 14, 2006, on behalf of your client, Prova, Inc., you requested a tariff classification ruling. A sample of the product was submitted with your request.

The subject product, Cocoa Extract, 3706, is described in your letter as a “highly concentrated cocoa extract” that is obtained by solvent extraction of dried cocoa beans with ethanol. You state that, as sold, 1000 grams of the product contains 500 grams of the concentrated cocoa extract and 500 grams of fructose syrup, which functions as a carrier. You also state that the subject extract is used as a flavoring in the food and beverage industry.

The applicable subheading for the subject product 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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