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N090778 N0 Ruling Active

The tariff classification of NZMP™ Beta- Carotene Color Mixture A, NZMP ™ Beta-Carotene Color Mixture B, NZMP ™ Beta-Carotene/Beta-APO-8’-Carotenal Color Mixture A and NZMP™ Beta Carotene/Beta-APO-8’ Carotenal Color Mixture B from New Zealand

Issued February 8, 2010 by U.S. Customs and Border Protection.

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N0 N090778 (February 8, 2010)

Tariff classification

HTS codes: 3203.00.8000

Headings: 3203

Product description

You state in your letter that each color mixture will be sold for use solely as and is Food and Drug Administration approved for use as a color ingredient in the manufacture of baked goods, dairy products or snack foods. The color mixtures are prepared by blending a natural concentrated color suspension with anhydrous milk fat. The beta carotene and beta-APO8’-carotenal are the critical components of the color mixtures given the carotenes’ coloring properties. Your descriptive literature shows that the concentrated color suspension for the NZMP™ Beta-Carotene Color Mixture A & the NZMP™ Beta-Carotene Color Mixture B will contain natural beta –carotene and refined sunflower oil. The Concentrated color suspension for the NZMP ™ Beta-Carotene/Beta-APO-8’-Carotenal Color Mixture A and NZMP™ Beta Carotene/Beta-APO-8’ Carotenal Color Mixture B will contain coconut oil.

CBP rationale

The applicable subheading for the NZMP™ Beta- Carotene Color Mixture A, NZMP ™ Beta-Carotene Color Mixture B, NZMP ™ Beta-Carotene/Beta-APO-8’-Carotenal Color Mixture A and NZMP™ Beta Carotene/Beta-APO-8’ Carotenal Color Mixture B will be 3203.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on coloring matter of vegetable or animal origin: Other.

Full text

N090778 February 8, 2010 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3203.00.8000 Mr. Michael E. Roll Pisani & Roll, LLP 1857 Century Park East, Suite 600 Los Angeles CA 90067 RE: The tariff classification of NZMP™ Beta- Carotene Color Mixture A, NZMP ™ Beta-Carotene Color Mixture B, NZMP ™ Beta-Carotene/Beta-APO-8’-Carotenal Color Mixture A and NZMP™ Beta Carotene/Beta-APO-8’ Carotenal Color Mixture B from New Zealand Dear Mr. Roll: In your letter dated January 6, 2010 you requested a tariff classification ruling on behalf of your client Fonterra (USA), Incorporated. You state in your letter that each color mixture will be sold for use solely as and is Food and Drug Administration approved for use as a color ingredient in the manufacture of baked goods, dairy products or snack foods. The color mixtures are prepared by blending a natural concentrated color suspension with anhydrous milk fat. The beta carotene and beta-APO8’-carotenal are the critical components of the color mixtures given the carotenes’ coloring properties. Your descriptive literature shows that the concentrated color suspension for the NZMP™ Beta-Carotene Color Mixture A & the NZMP™ Beta-Carotene Color Mixture B will contain natural beta –carotene and refined sunflower oil. The Concentrated color suspension for the NZMP ™ Beta-Carotene/Beta-APO-8’-Carotenal Color Mixture A and NZMP™ Beta Carotene/Beta-APO-8’ Carotenal Color Mixture B will contain coconut oil. The applicable subheading for the NZMP™ Beta- Carotene Color Mixture A, NZMP ™ Beta-Carotene Color Mixture B, NZMP ™ Beta-Carotene/Beta-APO-8’-Carotenal Color Mixture A and NZMP™ Beta Carotene/Beta-APO-8’ Carotenal Color Mixture B will be 3203.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on coloring matter of vegetable or animal origin: Other. The rate of duty will be 3.1 percent ad valorem. 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 Debra Wholey at (646) 733-3034. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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