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NY 817690

March 22, 1996

CLA-2-33:RR:NC:FC:240 817690


TARIFF NO.: 3302.10.2000

Ms. Lori J. Sitomer, Esq.
Barian Shipping Company, Inc.
910 Railroad Avenue
Woodmere, New York 11598

RE: The tariff classification of Grape Essence from Brazil

Dear Ms. Sitomer:

In your letter dated December 21, 1995 you requested a tariff classification ruling on behalf of your client Bowen Juices International Inc.

A sample of Grape Essence was submitted with your inquiry. The product, a mixture of odoriferous compounds, contains less than 20% alcohol.

The applicable subheading for the Grape Essence will be 3302.10.2000, Harmonized Tariff Schedule of the United States (HTS), 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 not over 20 percent of alcohol be weight. The rate of duty will be 4 cents per kilogram plus 1.8 percent ad valorem.

Articles classifiable under subheading 3302.10.2000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

Imports under this provision are subject to Federal Excise Tax (26 U.S.C. 5001) if they contain one-half of 1 percent or more of alcohol by volume and if they are determined to be fit for beverage use.

This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

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 212-466-5768.


Roger J. Silvestri

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