The tariff classification of beverage bases from Canada

NY 873160 April 23, 1992 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.6072; 2106.90.6074 Mr. Rick Elkins Milne & Craighead Customs Brokers P.O. Box 1568 Blaine, WA 98230 RE: The tariff classification of beverage bases from Canada Dear Mr Elkins: In your letter dated March 26, 1992, on behalf of Pride Beverages, Burnaby, B.C., Canada, you requested a tariff classification ruling. Ingredients breakdowns for five products accompanied your letter; samples, submitted with earlier correspondence, were examined and disposed of. The products are liquids with a syrup- like consistency, used in preparing beverages. "Watermelon" and "Margarita Bar Mix," are packed in 2-liter bottles and sold to bar supply companies for use as the flavoring ingredient in an alcoholic drink. The former is composed of approximately 56 percent sugar, 42 percent water, 2 percent citric acid, and less than one percent each of flavor, salt, xanthum gum, sodium benzoate, and color. The latter contains approximately 82 percent liquid invert sugar, 7 percent citric acid, 6 percent water, 3 percent lime juice concentrate, 2 percent clouding agent, 2 percent flavor, and less than one percent each of colors and sodium benzoate. The remaining three products are packed in 4-liter bottles, and sold to health care facilities, where they will be diluted with water to make a fruit flavored drink. "Tropical Punch Flavored Apple/White Grape Concentrate" is said to consist of approximately 65 percent white grape concentrate, 22 percent apple juice concentrate, 7 percent pineapple juice concentrate, 3 percent cranberry juice concentrate, 2 percent citric acid, and less than one percent each of ascorbic acid, flavors and colors. "Raspberry Flavored Apple/White Grape Concentrate" and "Blackcurrant Flavored Apple/White Grape Concentrate" consist of approximately 74 percent white grape concentrate, 24 percent apple juice concentrate, 1 percent flavors, and less than one percent each of ascorbic acid and colors. The applicable subheading for the "Watermelon" and "Margarita Bar Mix" 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. The applicable subheading for "Tropical Punch Flavored Apple/White Grape Concentrate," "Raspberry Flavored Apple/White Grape Concentrate," and Blackcurrant Flavored Apple/White Grape Concentrate" will be 2106.90.6074, HTS, which provides for food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...other. The rate of duty will be 10 percent ad valorem. Goods classifiable under subheadings 2106.90.6072 and 2106.90.6074, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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