CLA-2-29:RR:E:NC:2:240

Mr. Bob W. Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of EuroVanillin Aromatic, CAS 121-32-4, from Norway

Dear Mr. Forbes:

In your letter dated January 10, 2007, you requested a tariff classification ruling on behalf of your client Barry Callebaut Canada.

EuroVanillin Aromatic, imported in 25-kilo boxes, is used in the manufacture of confectionary products. EuroVanillin Aromatic is composed of ethylvanillin, CAS 121-32-4, also known as 3-Ethoxy-4-hydroxybenzaldehyde.

The applicable subheading for EuroVanillin Aromatic will be 2912.42.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Aldehydes, whether or not with other oxygen function: cyclic polymers of aldehydes; paraformaldehyde: Aldehyde-ethers, aldehydes-phenols and aldehydes with other oxygen function: Ethylvanillin (3-Ethoxy-4-hydroxybenzaldehyde). The rate of duty will be 5.5 percent ad valorem.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division