N231620 N2 Ruling Active

The tariff classification of Cointreau Gelified Natural Orange Flavor from France

Issued September 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3302.10.9000

Headings: 3302

Product description

The Cointreau Gelified Natural Orange Flavor is an orange flavor for industrial use in pastries, chocolates, deserts, and dairy products. The flavoring is composed of ethanol 48 percent, water, essential oils, and carboxymethylcellulose. Cointreau Gelified Natural Orange Flavor is packaged in 2-liter bottles for sale solely to the food industry.

CBP rationale

The applicable subheading for the Cointreau Gelified Natural Orange Flavor will be 3302.10.9000, 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 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: Containing alcohol: Containing over 20 percent of alcohol by weight: Other.

Full text

N231620 September 11, 2012 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3302.10.9000 Mr. Frederic Ratajczak Premium Gastronomie Grand Distilleries Peureux 43, Avenue Claude Peureux Fougerolles, France 70220 RE: The tariff classification of Cointreau Gelified Natural Orange Flavor from France Dear Mr. Ratajczak: In your letter dated August 9, 2012, you requested a tariff classification ruling for Cointreau Gelified Natural Orange Flavor. A sample of the product was submitted for review and will be retained by this office. The Cointreau Gelified Natural Orange Flavor is an orange flavor for industrial use in pastries, chocolates, deserts, and dairy products. The flavoring is composed of ethanol 48 percent, water, essential oils, and carboxymethylcellulose. Cointreau Gelified Natural Orange Flavor is packaged in 2-liter bottles for sale solely to the food industry. The applicable subheading for the Cointreau Gelified Natural Orange Flavor will be 3302.10.9000, 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 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: Containing alcohol: Containing over 20 percent of alcohol by weight: Other. The rate of duty will be free. Flavoring products may be subject to the requirements of the U.S. Food and Drug Administration (FDA), and Alcohol and Tobacco Tax and Trade Bureau (TTB). 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, Thomas J. Russo Director National Commodity Specialist Division

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