HQ 083305
July 31,1989
CLA-2 CO: R: C:G 083305 JGH
Category: Classification
Robert D. Stang, Esq
Grunfeld, Desiderio, Lebowitz, & Silverman
12 East 49th St
New York, N.Y. 10017
RE: Classification of a mixture of vanillin and cocoa butter
Dear Mr Stang:
This is in response to your inquiry of December 27, 1988,
on the classification under the Harmonized Tariff Schedule of the
United States (HTSUS) of a product used in the manufacture of
chocolate confectionaries.
FACTS:
Product 600-B is said to be a mixture of 11.8% vanilla
oleoresin and 88.2% pressed cocoa butter. It is said to be used
in the manufacture of chocolate confectionaries. A Customs
laboratory report described the product as a mixture of cocoa
butter and vanillin.
ISSUE:
Whether a mixture of vanillin and cocoa butter is
classifiable as a mixture of odoriferous substances of a kind
used in the food or drink industries, not containing alcohol, in
subheading 3302.10.10, HTSUS, or the provision for other food
preparations not elsewhere specified or included in subheading
2106.90.6090, HTSUS.
-2-
LAW AND ANALYSIS:
It is contended that the product is an odoriferous
substance used by chocolate manufacturers,and therefore it is
most specifically classified in heading 3302, HTSUS. Statements
were submitted from German and France Customs authorities
supporting this opinion.
Classification in the HTSUS is governed by the General
Rules of Interpretation (GRIs'). GRI I provides that the
classification is determined first in accordance with the
headings and relative Section and Chapter notes. The Explanatory
Notes to Heading 2106 point out that the preparations covered
include those consisting of chemicals with foodstuffs for
incorporation in food preparations either as ingredients or to
improve some of their characteristics.
The Explanatory Notes to Chapter 33 states that the heading
covers mixtures of a kind used as raw materials in food or drink
industries ( e.g., confectionary, food or drink flavorings), but
does not indicate the mixture would include an acknowledged food
ingredient such as cocoa butter, especially where it comprises 88
percent of the imported article. Typically listed in chapter 33
are resinoids, aromatics and other chemicals.
While the claim is made that the cocoa butter is a carrier
for the vanillin. It is not considered such by the industry.
Cocoa butter is commonly used in making chocolate
confectionaries, not as an inert ingredient or carrier for
vanillin, but because it provides the necessary and desired
texture and smoothness for the end product. While vanillin is a
necessary flavoring component, cocoa butter is also a required
ingredient. The imported material is clearly of a type
contemplated to be included in heading 2106.
Holding:
A mixture of 11.8 percent vaninllin and 88.2 percent cocoa
butter is classified in subheading 2106.90.6090, HTSUS. The rate
of duty is 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division