The tariff classification of 10 Fold Vanilla Extract in an alcoholic solution and 30 Fold Oleoresin from Madagascar

NY 892877 March 4, 1994 CLA-2-33:S:N:N7:240 892877 CATEGORY: Classification TARIFF NO.: 3302.10.3000 Mr. Glen E. Martin 4517 N. Carlin Springs Road Arlington, Virginia 22203 RE: The tariff classification of 10 Fold Vanilla Extract in an alcoholic solution and 30 Fold Oleoresin from Madagascar Dear Mr. Martin: In your letter dated November 20, 1993, you requested a tariff classification ruling. The applicable HTS subheading for 10 Fold Vanilla Extract in an alcoholic solution will be 3302.10.3000, 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: containing over 20 percent of alcohol by weight. The duty rate will be 6.3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on 30 Fold Vanilla Oleoresin. Since sugar is found naturally in vanilla extracts, it was not clear from the submitted flow chart, if sugar was added to the extract. Please verify as to whether or not sugar was added. The submitted flow chart indicates that either glycerine or propylene glycol were added to the product, however, our lab did not detect the presence of either. Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5001 and 5041). Any questions you may have concerning this issue should be addressed to the Bureau of Alcohol, Tobacco and Firearms. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport