CLA-2-33:RR:NC:2:240 I89223

Mr. Frank D’Amico
Berje
5 Lawrence Street
Bloomfield, NJ 07003

RE: The tariff classification of Bread (Fresh) Templar C2832 from the United Kingdom

Dear Mr. D’Amico:

In your letter dated December 10, 2002 you requested a tariff classification ruling. A sample was sent to our laboratory for analysis. We regret the delay in responding.

Bread (Fresh) Templar C2832 will be used in the fragrance industry to impart the aroma of fresh bread. You state that the process involves cutting whole fresh or frozen bread. The minced materials are mixed with an inert food-grade carrier to facilitate the extraction process. Liquid carbon dioxide and ethanol are used to extract the fragrance components of the fresh bread. The product is filtered and the solid materials are removed. The odoriferous components consist of a mixture of synthetic aromatic compounds in a 96 percent ethanol solution.

The applicable subheading for the Bread (Fresh) Templar C2832 will be 3302.90.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one ore more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Other: Containing over 10 percent of alcohol by weight: Other. The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (202) 418 3412.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division