The tariff classification of Lemon Blend Concentrate-400GPLfrom Brazil

NY 862298 Apr 22, 1991 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.6074 Mr. George E. Grimmett Juices & Beverages, Inc. 2965 West State Road 434 Longwood, FL 32779 RE: The tariff classification of Lemon Blend Concentrate-400GPL from Brazil Dear Mr. Grimmett: In your letter dated March 18, 1991 you requested a tariff classification ruling. A sample accompanied your letter, was examined and disposed of. The product is a dark green liquid said to be composed of lime juice concentrate with .003 ppm cold pressed lemon oil added for flavor. The concentrate will be imported in 55 gallon drums and used primarily in juice blends and beverage bases. The product may also be used in food applications where lemon flavor is needed, e.g., lemon pies. The applicable subheading for the Lemon Blend Concentrate- 400GPL will be 2106.90.6074, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...other. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 2106.90.6074, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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