The tariff classification of vanilla powder from Madagascar via France.

N138600 January 12, 2011 CLA-2-09: OT: RR: NC: 2:231 CATEGORY: Classification TARIFF NO.: 0905.00.0000 Mr. Thomas J. Miaskiewicz Sullivan & Lynch, P.C. 56 Roland Street, Suite 303 Boston, MA 02129-1223 RE: The tariff classification of vanilla powder from Madagascar via France. Dear Mr. Miaskiewicz: In your letter dated December 13, 2010, on behalf of your client Prova, Inc., you requested a tariff classification ruling. The submitted sample, identified as “Madagascar Bourbon Vanilla Powder # 2610,” is produced from 100% vanilla beans (grown in Madagascar) that are imported into France for processing into a finely ground powder. The finished product is a flavoring ingredient that is sold to food service distributers and professional food service operations (restaurants & pastry shops) in 1.76 ounce jars. The applicable subheading for the vanilla bean powder will be 0905.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vanilla beans. 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/. These importations may also be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the United States Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division