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

N158501 April 15, 2011 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 Angles, CA 90067 RE: The tariff classification of Dairy Flavor Concentrate from Australia and New Zealand Dear Mr. Roll: In your letter dated March 31, 2011, you requested a tariff classification ruling on behalf of your client Fonterra (USA), Inc. Diary Flavor Concentrate is composed of a mixture of synthetic aromatic substances in a fat carrier used in food applications to impart a butter flavor. Ruling N044977, dated January 20, 2009, had been issued for the Dairy Flavor Concentrate. You state that the packaging formats have been changed to accommodate customer requests. The Dairy Flavor Concentrate will be packed in a variety of packaging designed to minimize flavor loss including but not limited to, airtight and inert gas flushed drums (210 Kg), metal pails (20 Kg), or chilled/frozen bags within a cardboard box (12 - 25 Kg). The method of packaging does not change the classification of the Dairy Flavor Concentrate. 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 preparations 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/. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130. 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