CLA-2-21:OT:RR:NC:N2:228

Mr. Thomas Miaskiewicz
Sullivan & Lynch, P.C.
56 Roland Street
Boston, MA 02129-1223

RE: The tariff classification of a flavoring from France

Dear Mr. Miaskiewicz:

In your letter dated January 6, 2012, you requested a tariff classification ruling on behalf of your client Prova, Inc., Danvers, Massachusetts.

An ingredients breakdown and a sample accompanied your letter. The sample was examined and disposed of. Madagascar Bourbon Pure Vanilla With Seeds – USPRO is a russet-colored, moderate thick liquid containing dark, fine powder, composed of 94.5 percent fructose syrup, 3.1 percent vanilla bean extractives, and 2.4 percent vanilla bean seeds powder. The product is described to be one of the flavorings used in the food and beverage industry. The product will be imported in bottles containing 33.8 fluid ounces, and sold to food service distributors or directly to professional food service operations such as restaurants and pastry shops.

The applicable subheading for the Madagascar Bourbon Pure Vanilla With Seeds – USPRO will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other. The rate of duty will be 6.4 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 the 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 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 Bruce N. Hadley, Jr. at (646) 733-3029.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division