CLA-2-21:RR:NC:2:228 I89490

Ms. Kelly O’Neill
All-Ways Forwarding International, Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of food flavoring from France.

Dear Ms. O’Neill:

In your letter dated December 2, 2002, on behalf of Paris Gourmet, Carlstadt, New Jersey, you requested a tariff classification ruling.

A sample, ingredients breakdown, and a description of the manufacturing process were submitted with your letter. The sample was examined and disposed of. Weissmuller Kirsch is a clear liquid consisting of 48.66 percent demineralized water, 37.50 percent alcohol, and 13.84 percent Kirsch. It is put up in a 1-liter glass bottle and is used as an ingredient in making desserts and other specialty food items by food service professionals.

The applicable subheading for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem.

Additional requirements may be imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:

Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8110

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,
National Commodity
Specialist Division