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NY 888541

August 3, 1993

CLA-2-33:S:N:N7:240 888541


TARIFF NO.: 3302.10.2000

Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, Michigan 48174-2039

RE: The tariff classification of "Ye Olde Keg Artificial Vanilla Flavor" from Canada

Dear Ms. Wilks:

In your letter dated July 16, 1993, you requested a tariff classification ruling on behalf of your client S. Gumpert Co. of Canada Ltd.

"Ye Olde Keg Artificial Vanilla Flavor" is composed of water, ethyl alcohol, vanillin, artificial flavor and caramel color which will be used in baking.

The applicable HTS subheading for "Ye Olde Keg Artificial Vanilla Flavor" 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: of a kind used in the food or drink industries: containing not over 20 percent of alcohol by weight. The duty rate will be 6.6 cents per kilogram plus 3 percent ad valorem.

Goods classifiable under subheading 3302.10.2000, HTS, which have originated in the territory of Canada, will be entitled to a 3.3 cents per kilogram plus 1.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5001 and 5041). Any questions you may have concerning this issue should be addressed to the Bureau of Alcohol, Tobacco and Firearms.

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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