Classification of Flavored Syrup

HQ 083723 June 2,1989 CLA-2 CO:R:C:G 083723 JGH CATEGORY: Classification TARIFF NO.: 2106.90.50 Mr. Leon A. Salerno The Lamborn Company 1011 High Ridge Rd Stanford, Conn 06905 RE: Classification of Flavored Syrup Dear Mr. Salerno: Your letter of February 2, 1989, concerns the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of an orange flavored syrup. FACTS: The syrup is said to be consist of 48 percent orange juice concentrate and 52 percent sugar derived from liquid or granulated sugar. The product will be shipped in 55 gallon drums or in bulk liquid tank containers. ISSUE: Whether the orange flavored syrup is classifiable under the provision for other food preparations, not elsewhere specified or included, in subheading 2106.90.50, HTSUS, and subject to the quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended, as set out in subheading 9904.60.60, HTSUS, or classified in subheading 2106.90.60, HTSUS, and not subject to quota restrictions. LAW AND ANALYSIS: Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that the classification is determined first in accordance with the headings and relative Section or Chapter Notes. The Explanatory Notes to the HTSUS constitute the official interpretation of the HTSUS on the international level. The Explanatory Notes to heading 2106 state that flavored syrups are classifiable in heading 2106 which covers other food preparations, not otherwise specified or included. One of the quota provisions, subheading 9904.60.60, HTSUS, includes other bulk food articles containing over 10 percent sugar derived from -2- cane or beet sugar, not of crystalline structure or not in dry amorphous form, not in retail consumer packaging, and not subject to other import restrictions. One of the tariff provisions affected by this quota provision is subheading 2106.90.50. Since this flavored syrup is described by the quota terms of 9904.60.60, in that it contains over 10 percent by dry weight sugar derived from sugar cane or beets, and is not retail packaged or subject to any of the other listed exceptions, it would be classified in subheading 2106.90.50, HTSUS. HOLDING: The orange flavored syrup described above is classified in subheading 2106.90.50, HTSUS, dutiable at the rate of 10 percent ad valorem. It is also subject to an annual quota limitation of 76,203 metric tons pursuant to subheading 9904.60.60, HTSUS. Sincerely, John Durant, Director Commercial Rulings DivisionG