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

N117037 September 7, 2010 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3302.10.1000 Mr. Michael E. Roll Pisani & Roll LLP 1875 Century Park East, Suite 600 Los Angeles, CA 90067 RE: The tariff classification of Dairy Flavor Concentrate II from Australia and New Zealand. Dear Mr. Roll: In your letter dated July 27, 2010, you requested a tariff classification ruling on a Dairy Flavor Concentrate II on behalf of your client Fonterra (USA), Inc. Your sample was sent to our laboratory for analysis. The Diary Flavor Concentrate II is composed of a mixture of synthetic aromatic substances in a fat carrier. The Dairy Flavor Concentrate II is used in food applications to impart a butter flavor. The applicable subheading for the Dairy Flavor Concentrate II 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 preparatations 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. This merchandise is subject to the requirements of the Food and Drug Administration.  Questions regarding FDA requirements may be addressed to the Food and Drug Administration Division of Import Operations and Policy, 5600 Fishers Lane Rockville, Maryland 20857. Telephone: 888-463-6332. 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