CLA-2-13:OT:RR:NC:2:235

Ms. Sakina Jodiyawalla
Essence of Life Ltd.
53 Regal Way
Kenton, Middlesex HA30SA
United Kingdom

RE: The tariff classification of Vanilla Extract from the United Kingdom

Dear Ms. Jodiyawalla:

In your letter dated January 04, 2013 you requested a tariff classification ruling.

The instant product consists of a Vanilla Extract in an invert sugar suspension. You indicate that the product is imported in bulk form. The Vanilla component of the extract is highly concentrated due to the method of extraction used. It is available in two different concentrations, 0.2 percent and 0.4 percent. The product is marketed and sold as an extract which will be used as a raw material in various food products as a flavoring additive.

The applicable subheading for the Vanilla Extract will be 1302.19.9140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Vegetable saps and extracts: Other: Other: Other." 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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division