N260675 N2 Ruling Active

The tariff classification of “Brown Color (Caramel Type)” from Canada

Issued March 27, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3203.00.8000

Headings: 3203

Product description

” Your submission indicates that “Brown Color (Caramel Type)” is also known as “FN 20554.” You have described the product at issue as a natural colorant used in the manufacture of yogurt. This product is made of “caramel color 520” and “grape juice mega purple” from the United States. These two ingredients and blended in Canada with demineralized water to produce the final product.

CBP rationale

The applicable subheading for “Brown Color (Caramel Type)” 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

N260675 March 27, 2015 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3203.00.8000 Louise Chevanelle Formation Douane Louise Chevanelle Inc. 490 Providence Street Granby, Quebec J2H 2H6 RE: The tariff classification of “Brown Color (Caramel Type)” from Canada Dear Ms. Chevanelle: In your ruling request received January 9, 2015, you requested a tariff classification ruling on “Brown Color (Caramel Type).” Your submission indicates that “Brown Color (Caramel Type)” is also known as “FN 20554.” You have described the product at issue as a natural colorant used in the manufacture of yogurt. This product is made of “caramel color 520” and “grape juice mega purple” from the United States. These two ingredients and blended in Canada with demineralized water to produce the final product. The applicable subheading for “Brown Color (Caramel Type)” 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 general rate of duty will be 3.1 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Nuccio Fera at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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