CLA-2-32:RR:NC:SP:236 M83996

Ms. Jennifer Buckley
Dairygold USA, Inc.
525 Washington Blvd, Suite 2440
Jersey City, NJ 07310

RE: The tariff classification of Annatto Suspension DGV from Ireland

Dear Ms. Buckley:

In your letter dated May 22, 2006, you requested a tariff classification ruling.

The prospective import Annatto Suspension DGV is stated in your letter to consist of the following ingredients (by weight) 1.2 % annatto oil suspension (annatto extract) and 98.8% anhydrous milk fat. You indicate in your letter that the Annatto Suspension DGV will be used for a yellow-orange color in confectionery, bakery and dairy products such as pasteurized process cheese. The applicable subheading for the Annatto Suspension DGV will be 3203.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on coloring matter of vegetable or animal origin: Annatto, archil, cochineal, cudbear, litmus, logwood and marigold meal. The rate of duty will be free.

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 301-575-0156, or at the website www.fda.gov/oc/bioterrorism/bioact.html.

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 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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division