The tariff classification of beverage bases from Mexico

NY 872460 April 10, 1992 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.6072 Mr. Florencio Pena III Customs International 8900 San Mateo Drive Laredo, TX 78041 RE: The tariff classification of beverage bases from Mexico Dear Mr. Pena: In your letter dated March 10, 1992, on behalf of Jarabes Veracruzanos, Inc., San Antonio, Texas, you requested a tariff classification ruling. Samples and ingredients breakdowns accompanied your letter. The samples were examined and disposed of. The products, "pineapple syrup" and "tamarind syrup," are thick, homogenous liquids, packed in plastic bottles holding from 16 to 128 ounces, net weight. The syrups are used to make a fruit flavored drink. Pineapple syrup is said to consist of approximately 56 percent sugar, 44 percent pineapple, and less than one percent each of citric acid and coloring. Tamarind syrup contains approximately 56 percent sugar, 23 percent tamarind, 21 percent water, and less than one percent potassium. The applicable subheading for these beverage bases will be 2106.90.6072, 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...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 2106.90.6072, HTS, which are products of Mexico 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