The tariff classification of coffee flavorings from Canada

NY 862100 Apr 11, 1991 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.6097 Ms. Dody Trombley F.W. Myers & Co., Inc. 33 West Service P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of coffee flavorings from Canada Dear Ms. Trombley: In your letter dated March 28, 1991, on behalf of Seigneurie Importing Ltd., St. Hubert, Quebec, Canada, you requested a tariff classification ruling. Descriptive literature and samples accompanied your letter. The samples were examined and disposed of. Java Mill International Coffee Enhancers (also called non-alcoholic liqueurs) are liquid preparations composed of water, sugar, natural flavors, caramel color, citric acid and potassium sorbate, added to a prepared cup of coffee to impart a unique flavor and aroma. The product comes in 10 different flavors - amaretto, B-52, brandy, Caribbean, chocolate mocha royal, hazelnut, Irish cream, Italia, Monte Cristo, and orange brandy - and is packed in glass bottles containing 16 fluid ounces. The applicable subheading for the coffee flavorings will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem. Goods classifiable under subheading 2106.90.6097, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a ruling on the Sangria and Sangria Blanca Essence Concentrates. Your request for a classification ruling should include the percentage, by dry weight, of sugar, and the percentage of alcohol, by volume, in the bottled product. In addition, please indicate if these essences are principally used in the production of beverages. If they have other applications, please describe. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport