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NY I88654

December 11, 2002

CLA-2-21:RR:NC:2:228 I88654


TARIFF NO.: 2106.90.9998

Ms. Kelly O’Neill
All-Ways Forwarding International, Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of a food flavoring from France

Dear Ms. O’Neill:

In your letter dated December 2, 2002, on behalf of Paris Gourmet, Carlstadt, NJ, you requested a tariff classification ruling.

A sample, ingredients breakdown, product literature, and description of the manufacturing process were submitted with your letter. The sample was examined and disposed of. Grand Marnier® Extract is a brown liquid put up in one-liter plastic bottles, sold to professional pastry chefs for use as a flavoring ingredient in syrups, dessert creams, glazes, mousses, soufflés, cakes, and many other bakers’ specialty products. The product is a mixture consisting of 44 percent alcohol, 43.9 percent water, 10 percent cognac, 2 percent vegetable extract (distillate of orange peels with alcohol), and 0.1 percent caramel coloring.

The applicable subheading for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherother. The rate of duty will be 6.4 percent ad valorem. The rate of duty will be unchanged in 2003.

Additional requirements may be imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:

Bureau of Alcohol, Tobacco and Firearms
650 Massachusetts Avenue N.W.
Washington, D.C. 20226
Tel# 202-927-8110

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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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