The tariff classification of "Wet D Mix", "Wet E Mix", and "Wet F Mix" from Canada

NY E89025 November 16, 1999 CLA-2-33:RR:NC:2:240 E89025 CATEGORY: Classification TARIFF NO.: 3302.10.1000 Ms. Bettyanne Brownlee, General Counsel English Bay Batter (Vancouver) Inc. 904 Cliveden Avenue New Westminster, British Columbia V3M 5R5 Canada RE: The tariff classification of “Wet D Mix”, “Wet E Mix”, and “Wet F Mix” from Canada Dear Ms. Brownlee: In your letter dated October 7, 1999, you requested a tariff classification ruling. The subject merchandise described as “Wet D Mix”, “Wet E Mix” and “Wet F Mix” are pre-portioned packages of raw ingredients to be used in the manufacture of cookie dough. The “Wet D Mix” contains 92.3 percent water and 7.7 percent vanilla. The “Wet E Mix” contains 78.1 percent water, 19.5 percent vanilla and 2.4 percent lemon flavor. The “Wet F Mix” contains 95.2 percent vanilla and 4.8 percent lemon flavor. The vanilla is produced in Canada and the lemon flavor is of U.S.-origin. A special duty rate under the NAFTA is not provided in the HTS for articles classifiable under subheading 3302.10.1000. The applicable subheading for the “Wet E Mix” and “Wet F Mix” will be 3302.10.1000, 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 and drink industries: Not containing alcohol…. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the “Wet D Mix”. Your request for a classification ruling should include how the vanilla was produced – synthetically or naturally. Is the product vanillin (4-hydroxy-3-methoxybenzaldehyde), or an essential oil, resinoid, oleoresin or extract of the vanilla bean? Please provide the flow chart showing the manufacturing process. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division