anthocyanins; oenins

HQ 950416 January 30, 1992 CLA-2 CO:R:C:F 950416 EAB CATEGORY: Classification TARIFF NO.: 3203.00.5000 Peter Butland, Ph.D. B&Y Import/Export Inc. P.O. Box 172 Bolton, Ontario, Canada L7E 5T2 Re: anthocyanins; oenins Dear Dr. Butland: This is in reply to your letter dated September 23, 1991, in which you request a binding ruling on the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of anthocyanins. FACTS: Your company wishes to import a food coloring extracted from grape skins. You refer to the extract as "anthocyanins" and provide a brief description of the extraction process that your company uses. ISSUE: What is the proper tariff classification under the HTSUSA of anthocyanins? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. We are of the opinion that the subject merchandise is described by the terms of heading 3203 of the Schedule, providing in part for coloring matter of vegetable origin. HOLDING: Anthocyanins extracted from grapes are classifiable under subheading 3203.00.5000, HTSUSA, a provision for coloring matter of vegetable or animal origin, whether or not chemically defined; other. Merchandise classified under this subheading is subject to the column one general rate of duty of 3.1% ad valorem. Products of Canada that qualify for special duty treatment under the U.S.- Canada Free Trade Agreement would be subject to a rate of duty of 0.6% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division