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NY N012812




June 29, 2007

CLA-2-13:RR:NC:N2:235

CATEGORY: CLASSIFICATION

TARIFF NO.: 1302.19.9140

Thomas M. Miaskiewicz
Sullivan & Lynch, P.C.
56 Roland Street, Suite 303
Boston, MA 02129-1223

RE:     The tariff classification of Vanilla Extract Powder 572, Vanilla Extract Powder G1400U, and Vanilla Extract Powder E1497A, imported in bulk form, from France

Dear Mr. Miaskiewicz:

     In your letter dated June 13, 2007 on behalf of your client, Prova, Inc., you requested a tariff classification ruling.

     The first product, Vanilla Extract Powder 572, consists of a "pure and highly concentrated vanilla extract" obtained from vanilla beans by solvent extraction with ethanol. As sold, 1000 grams of the product contains 26 grams of concentrated vanilla extract, and 974 grams of dextrose as a carrier.

     The second product, Vanilla Extract Powder G1400U, consists of a "pure and highly concentrated vanilla extract," obtained from vanilla beans by solvent extraction with ethanol. As sold, 1000 grams of the product contains 20 grams of concentrated vanilla extract, and 980 grams of icing sugar as a carrier.

     The third product, Vanilla Extract Powder E1497A, consists of a "pure and highly concentrated vanilla extract," obtained from vanilla beans by solvent extraction with ethanol. As sold, 1000 grams of the product contains 26 grams of concentrated vanilla extract, 80 grams of gum, and 860 grams of maltodextrin as a carrier.

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

The applicable subheading for Vanilla Extract 572 will be 1302.19.9140, 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.

Your inquiry does not provide enough information for us to give a classification ruling on Vanilla Extract Powder G1400U and Vanilla Extract Powder E1497A.

Please provide a detailed description of the function of, and a complete list of ingredients by percentage in the icing sugar included in item G1400U. Does the icing sugar serve any purpose other than as a carrier for the vanilla extract? Is the icing sugar made from cane or beet sugar, and what is the source of the sugar? Please also provide a small sample of this product with your resubmission.

In addition, Vanilla Extract Powder E1497A appears to contain an error in the gram weights and percentages indicated. Total of all ingredients listed does not add up to the total product weight. Please provide corrected weights or an explanation of the discrepancy.

Your request for a classification ruling should include the additional information listed above. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Paul Hodgkiss at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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