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N044977 N0 Ruling Active

The tariff classification of a Dairy Flavor Concentrate from New Zealand and Australia

Issued January 20, 2009 by U.S. Customs and Border Protection.

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N0 N044977 (January 20, 2009)

Tariff classification

HTS codes: 3302.10.1000

Headings: 3302

Product description

Your sample was sent to our laboratory for analysis. We apologize for the delay. The Diary Flavor Concentrate is composed of a mixture of synthetic aromatic substances in a milk fat carrier. The Dairy Flavor Concentrate is used in food applications to impart a butter flavor.

CBP rationale

The applicable subheading for the Dairy Flavor Concentrate will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 a raw materials in industry; other perorations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Not containing alcohol.

Full text

N044977 January 20, 2009 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3302.10.1000 Mr. Simon Cook Fonterra USA Inc. Columbia Centre III 9525 West Bryn Mawr Avenue Suite 700 Rosemont, IL 60018 RE: The tariff classification of a Dairy Flavor Concentrate from New Zealand and Australia Dear Mr. Cook: In your letter dated November 20, 2008, you requested a tariff classification ruling on a Dairy Flavor Concentrate. Your sample was sent to our laboratory for analysis. We apologize for the delay. The Diary Flavor Concentrate is composed of a mixture of synthetic aromatic substances in a milk fat carrier. The Dairy Flavor Concentrate is used in food applications to impart a butter flavor. The applicable subheading for the Dairy Flavor Concentrate will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 a raw materials in industry; other perorations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Not containing alcohol. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3268. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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