The tariff classification of a sugar-free syrup from Canada

NY F86915 May 15, 2000 CLA-2-21:RR:NC:2:228 F86915 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Lorne H. Goodman Crosby Molasses Company, Ltd. P.O. Box 2240 Saint John, N.B. Canada E2L 3V4 RE: The tariff classification of a sugar-free syrup from Canada Dear Mr. Goodman: In your letter dated April 25, 2000 you requested a tariff classification ruling. A sample and ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Sugar Free Pancake & Waffle Syrup is a brown-colored liquid said to be composed of approximately 97 percent water, one percent carboxymethylcellulose, and less than one percent each of maple flavor, sucralose, potassium sorbate, acesulfame potassium, salt, caramel color, maltol, and citric acid. Your letter suggests it will be imported in containers for both retail and food service customers. The applicable subheading for the sugar free syrup will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division