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NY 889315

September 10, 1993

CLA-2-29:S:N:N7:240 889315


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 lemon extract artificial flavor from Canada

Dear Ms. Wilks:

In your letter dated August 5, 1993, you requested a tariff classification ruling on behalf of your client S. Gumpert Co. of Canada Ltd.

The applicable HTS subheading for lemon extract artificial flavor, which consists of lemon oil, artificial flavor, alcohol and propylene glycol, 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 alcohol. The duty rate will be 6.6 cents per kilo plus 3 percent ad valorem. Imports under this provision may be subject to a Federal Excise Tax (26 U.S.C. 5001 and 5041).

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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