CLA-2-33:RR:NC:2:240 D84640

Ms. Kathryn L. Moss
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of four flavoring products from Canada

Dear Ms. Moss:

In your letter dated October 12, 1998 you requested a tariff classification ruling on behalf of your client Embassy Food Specialities Limited.

You submitted samples and descriptive literature on four flavoring products: Almond Supreme, Vanilla Natural, Lemon Emulsion Natural, and Orange Emulsion Natural. The four products are composed of natural flavors, propylene glycol and other components, and do not contain alcohol. The products are used to flavor baked products, whipped cream, fonds, butter cream and ice cream. The natural flavors form the basis of the products.

The applicable subheading for the flavoring products will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTS), 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 1.2 percent a valorem.

The flour flavoring products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.

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 212-466-5768.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division