CLA-2-13:RR:NC:2:235
Thomas M. Miaskiewicz Sullivan & Lynch, P.C. 56 Roland Street, Suite 303
Boston, MA 02129-1223
RE: The tariff classification of Vanilla Extract Powder E1497A, imported in bulk form, from France
Dear Mr. Miaskiewicz: In your letter dated August 07, 2007, on behalf of your client, Prova, Inc., you requested a tariff classification ruling. The product in question, 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 60 grams of concentrated vanilla extract, 80 grams of gum, and 860 grams of maltodextrin as a carrier.
You state in your letter that the product will be used as a flavoring, in the food and beverage industry.
The applicable subheading for Vanilla Extract E1497A 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.
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,
National Commodity
Specialist Division