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NY 859243

Jan 7, 1991



TARIFF NO.: 2106.90.6099

Ms. Sandra Marshanke
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of a food flavoring from Canada

Dear Ms. Marshanke:

In your letter dated December 27, 1990, on behalf of Griffith Laboratories, Ontario, Canada, you requested a tariff classification ruling.

Samples and specification sheets accompanied your letter. The samples were examined and disposed of. "Butter Flavour Powder-16 Nat" is a white powder composed of 77.39 percent maltodextrin, 10.32 percent salt, 8.1 percent partially hydrogenated vegetable oil, 3.5 percent nonfat milk solids, .7 percent natural flavor, and .008 percent color. It is said to be sixteen times stronger than butter, and will be used as an ingredient in the manufacture of seasonings, sauces, and the like.

The applicable subheading for the butter flavored powder will be 2106.90.6099, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.6099, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to issue a classification ruling on the Natural Seafood Flavour 120C and the Butter Flavour Liquid Kosher-100 Nat. Your request for a classification ruling should include a complete ingredients breakdown, by weight, for the seafood flavoring, and a full description of the method of utilization for the butter flavor liquid. Specifically, the breakdown should provide separate percentages for the lactose, lobster extract, shrimp powder, gelatin, and maltodextrin. In describing the use of the butter flavor, indicate if this product is used as replacement for butter on an equal basis, or whether its properties require a limited dosage in its application.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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