The tariff classification of Wet A Mix, Wet B Mix, Wet C Mix and Wet D Mix, imported in bulk form, from Canada

NY F80061 February 1, 2000 CLA-2-13:RR:NC:2:238 F80061 CATEGORY: Classification TARIFF NO.: 1302.19.9040 Bettyanne Brownlee, Esq. English Bay Batter (Vancouver) Inc. 904 Cliveden Avenue New Westminster, British Columbia V3M 5R5 Canada RE: The tariff classification of Wet A Mix, Wet B Mix, Wet C Mix and Wet D Mix, imported in bulk form, from Canada Dear Ms. Brownlee: In your letters dated October 7, 1999 and November 25 1999, respectively, you requested a tariff classification ruling. We regret the delay in responding. The four subject products, namely: Wet A Mix, Wet B Mix, Wet C Mix and Wet D Mix, each consist of an extract of vanilla (prepared by solvent extraction using a mixture of ethanol and water (~50% v/v)), which is then mixed with a specified amount of water to produce the finished product. Specifically, Wet A Mix consists of 82.6% water and 17.4% vanilla extract (v/v); Wet B Mix consists of 85.7% water and 14.3% vanilla extract (v/v); Wet C Mix consists of 75.0% water and 25.0% vanilla extract (v/v); and Wet D Mix consists of 92.3% water and 7.7% vanilla extract (v/v). A flow chart from the manufacturer of the vanilla extract (designated as “378-1 Vanilla Extract Java”) states that “[T]his product (i.e., the extract) conforms to the standard of identity of a single-fold Vanilla Extract, as set forth by the U.S. Food & Drug Administration.” You indicate that the vanilla extract is produced in the United States and then sent to English Bay Batter’s Vancouver plant, where (as noted above) it is mixed with the amount of water specified for each of the subject products. The subject products are then placed in pails for shipment to your U.S. manufacturing facility. In a fax received by this office on January 12, 2000, you indcate that, subsequent to importation, each of the respective wet mixes will be combined with its “Dry Mix” counterpart and (domestically purchased) sugar to produce cookie dough mixes for sale and distribution to your U.S. customers.  The applicable subheading for the four subject products will be 1302.19.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Vegetable saps and extracts: Other: Other: Other." The general rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. 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 Harvey Kuperstein at 212-637-7068. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division