The tariff classification of vanilla paste products from New Zealand

N325978 June 6, 2022 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Eileen Family Geodis USA 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of vanilla paste products from New Zealand Dear Ms. Family: In your letter dated May 9, 2022, you requested a tariff classification ruling on behalf of your client, Heilala Vanilla Ltd, OR. Ingredients breakdowns, close-up high-resolution photographs, a manufacturing flowchart, and a narrative description of the manufacturing process were submitted with your letter for the products. The first product, “Pure Vanilla Paste,” is said to contain approximately 78 percent vanilla bean extract derived from vanilla beans, 12 percent alcohol, 5 percent vanilla bean seeds, 5 percent sugar derived from sugar cane, and a trace amount of carrageenan. The product is described as dark brown, gel-like paste with a characteristic vanilla bean aroma and taste. The product is retail packaged in glass jars with an aluminum lid weighing 2.29 ounces, net packed. The second product, “Vanilla Paste with Natural Flavor” is said to contain approximately 77 percent vanilla extract derived from vanilla beans, 15 percent vanilla flavor, 4 percent sugar derived from sugar cane, 2 percent vanilla powder, 2 percent vanilla seeds and a trace amount of xanthan gum. The product is described as dark brown, viscous gel-like paste combining vanilla bean extractives with natural flavour, speckled with ground vanilla beans. It has a concentrated vanilla bean aroma and taste. It is retail packaged in a tube weighing 2.29 ounces, net packed. The manufacturing process for both products involves three months of cold pure vanilla bean extract being blended with vanilla bean seeds, adding the other ingredients, mixing, cooking and packing for retail sale. The products are imported in ambient condition and used as ingredients in desserts, dairy and non-dairy applications, and as substitutes for vanilla essence, extract or flavouring. The applicable subheading for the products will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division