The tariff classification of a flavored syrup from Brazil

NY F89870 July 28, 2000 CLA-2-21:RR:NC:2:228 F89870 CATEGORY: Classification TARIFF NO.: 2107.90.9972 Ms. Maureen Spektor Bell Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of a flavored syrup from Brazil Dear Ms. Bell: In your letter dated July 17, 2000 you requested a tariff classification ruling. Samples and an ingredients breakdown were submitted with your letter. The samples were examined and disposed of. Naturabella Guarana Syrup is a brown-colored liquid said to be composed of sugar, water, guarana extract, citric acid, caramel, and flavoring. It is packed for retail sale in glass bottles containing 700 milliliters. Suggested uses include a base ingredient for beverages, creating a drink by mixing one part syrup and seven parts water, and as a topping or ingredient in desserts. The applicable subheading for this product will be 2106.90.9972, 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 rate of duty will be 6.4 percent ad valorem. Articles classifiable under subheading 2106.90.9972, HTS, which are products of Brazil are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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