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NY J89619

October 29, 2003

CLA-2-21:RR:NC:2:228 J89619


TARIFF NO.: 2106.90.9998

Ms. Helen I. Sugar
BCB International, Inc.
1245 Niagara Street
Buffalo, NY 14213-1501

RE: The tariff classification and country of origin marking of food flavorings from Denmark

Dear Ms. Sugar:

In your letter dated September 24, 2003, on behalf of Forest Flavors International, Glasgow, KY, you requested a tariff classification and country of origin marking ruling.

Ingredients breakdowns were submitted with your letter. The products are described as “smoke flavors,” imported in plastic bags packed inside 10-kilogram plastic pails. Product SDM 1010 and SDY 1010 are both said to be composed of 90 percent maltodextrin and 10 percent “smoke flavor” (i.e., pyroligneous acids, the liquid product obtained from the destructive distillation of wood).

The applicable subheading for product SDM 1010 and SDY 1010 will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included. The rate of duty will be 6.4 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on product nos. SEF 1000, SEF 2, and PB 1586, “concentrated smoke extract” and “concentrated smoke flavor.” Your request for a classification ruling should include a complete chemical breakdown, sample, and a production flow chart for each product. When this information is available, you may wish to consider resubmission of your request.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, If the smoke flavors will remain in their containers (i.e., the plastic pails) until they reach the ultimate purchaser, and if the ultimate purchaser can tell the country of origin of the smoke flavors by viewing the containers in which they are packaged, marking the pails “made in Denmark” or “product of Denmark,” would be an acceptable country of origin marking

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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