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

Ms. Katerina Phan
Air Tiger Express USA Inc.
17000 East Gale Avenue
City of Industry, CA 91745

RE: The tariff classification of Pandan Flavored Paste from Indonesia

Dear Ms. Phan:

In your letter dated April 21, 2010, you requested a tariff classification ruling on behalf of your client Jans Enterprise Corp. A sample was submitted for review with your inquiry.

Pandan Flavored Paste, packaged and sold in a 2 ounce plastic bottle, is composed of methyl ethyl pyrazine, propylene glycol, vanillin crystals, glucose, Tartrazine FD&C Yellow, FD&C Brilliant Blue, and sorbitol. The Pandan Flavored Paste is utilized to provide flavor, aroma, and taste, as well as impart a green coloring to foods and beverages.

The applicable subheading for the Pandan Flavored Paste 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 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 merchandise is subject to the requirements of the Food and Drug Administration. Questions regarding FDA requirements may be addressed to the Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857. Telephone: 1-888-463-6332.

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