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NY N016804




September 25, 2007

CLA-2-21:RR:E:NC:2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400, 2106.90.6600

Simon Cook
Fonterra USA
100 Corporate Center Drive
Camp Hill, PA 17011

RE: The tariff classification of a food ingredient from New Zealand, Australia, Mexico or Brazil.

Dear Mr. Cook:

In your letter dated September 7, 2007, you requested a tariff classification ruling.

Ingredients breakdowns for three products described as vanillin flavoring mixtures were submitted with your letter. Mixture A is composed of 99.5 percent anhydrous milk fat, and 0.5 percent synthetic vanillin. Mixture B is composed of 99 percent anhydrous milk fat, and 1 percent synthetic vanillin, and Mixture C is composed of 98 percent anhydrous milk fat, and 2 percent synthetic vanillin. The mixtures will be packaged in 25 kg polyethylene lined corrugated cardboard boxes or 1,000 kg bulk bags, and used to make bakery, dairy, confectionary, beverage, and snack food items.

In your letter you suggest the vanillin flavoring mixtures should be classified in chapter 33 as mixtures of synthetic aromatics or mixtures of one or more odoriferous substances. We do not agree. Based on the ingredients compositions, they are more specifically provided for elsewhere.

The applicable subheading for these products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherother othercontaining over 10 percent by weight of milk solidsother, dairy products described in additional U.S. note 1 to chapter 4described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 2106.90.6600, HTSUS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products of New Zealand or Brazil, classified in subheading 2106.90.6600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

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 is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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