The tariff classification of Vanilla Extract "BV" imported from Switzerland

NY L80951 December 10, 2004 CLA-2-13:RR:NC:2:238 L80951 CATEGORY: Classification TARIFF NO.: 1302.19.9040 Mr. Michael Caseley Seajet Express Inc. 24 Cokesbury Rd., Suite 20 Lebanon, NJ 08833 RE: The tariff classification of Vanilla Extract “BV” imported from Switzerland Dear Mr. Caseley: In your letter dated November 18, 2004, you requested a tariff classification ruling. The subject product, Vanilla Extract “BV,” consists of a dark-brown liquid produced by separately subjecting vanilla beans to extraction with hexane (referred to as “extract #1”) and ethyl alcohol (referred to as “extract #2”). Extracts #1 and #2 are then blended together (using specified amounts of each extract) and diluted with “fresh” alcohol to the desired “fold,” to produce the finished product. The applicable subheading for Vanilla Extract “BV” will be 1302.19.9040, Harmonized Tariff of the United States (HTS), which provides for “Vegetable saps and extracts: Other: Other: Other.” The 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 1-888-443-6332. 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division