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

Mr. Brian Watson
Ronald A. Chisholm (USA) Inc.
13902 Elm Street
Thornton, Colorado 80602

RE: The tariff classification of BPRO™ Butter Flavoring from Ireland

Dear Mr. Watson:

In your letter dated August 18, 2009, you requested a tariff classification ruling on a butter flavoring.

The BPRO™ Butter Flavoring is composed of a mixture of synthetic aromatic substances in a milk fat carrier. The BPRO™ Butter Flavoring is used in food applications to impart a butter flavor. The applicable subheading for the BPRO™ Butter Flavoring will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Not containing alcohol. 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 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