The tariff classification of Five Fold Pure Vanilla Extract from England, Lemon Oil California from Argentina and Lemon Oil California Seven Fold from Canada

NY C84569 March 10, 1998 CLA-2-33:RR:NC:2:240 C84569 CATEGORY: Classification TARIFF NO.:3301.13.0000; 3302.10.9000 Mr. Edmundo Rodriguez Nestor Reyes, Inc. P.O. Box 9023474 San Juan, PR 00902-3474 RE: The tariff classification of Five Fold Pure Vanilla Extract from England, Lemon Oil California from Argentina and Lemon Oil California Seven Fold from Canada Dear Mr. Rodriguez: In your letter dated February 13, 1998, on behalf of your client Concentrate Manufacturing Operations, Pepsico Puerto Rico, Inc., you requested a tariff classification ruling. The Five Fold Pure Vanilla Extract, Item No. 17017VFF is composed of water, vanilla bean extract, glycerine and over 20 percent ethyl alcohol. It will be used as a flavoring. The Lemon Oil California, Item No. 17146LCI and Lemon Oil California Seven Fold, Item No. l7146LCS are composed of terpenes, aldehydes and alcohols in varying proportions. They will be used as flavorings. The applicable subheading for Five Fold Pure Vanilla Extract, Item No. 17017VFF, will be 3302.10.9000, 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; containing alcohol: containing over 20 percent of alcohol by weight: other. The rate of duty will be 1.3 percent ad valorem. The applicable subheading for Lemon Oil California, Item No. 17146LCI and Lemon Oil California Seven Fold, Item No. 17146LCS, will be 3301.13.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: essential oils of citrus fruit: of lemon. The general rate of duty will be 5.4 percent ad valorem. These 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 (202) 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