CLA-2-21:OT:RR:NC:232
Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of Black Tea Essence from Indonesia
Dear Mr. Maloney:
In your letter dated July 3, 2013, on behalf of your client, International Flavors and Fragrances, you requested a tariff classification ruling. Ingredient breakdowns, flowchart and samples were submitted along with your request. Samples were examined and disposed of.
The subject merchandise is described as Black Tea Essence. It is a water/alcohol extract of black tea leaves. It is said to contain only three materials: Camellia Sinensis (black tea leaves), ethyl alcohol, and water. The resulting product is a highly concentrated black tea essence without additional starches, flavorings or any other materials. It will be used as an ingredient in the manufacture of beverages.
The applicable subheading for the Black Tea Essence will be 2101.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Extracts, essences and concentrates. 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 Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at (646) 733-3031.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division