The tariff classification of syrups from Canada

NY G81628 September 13, 2000 CLA-2-21:RR:NC:2:228 G81628 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Robert Ledoux Arome Fleurs & Fruits 850 Pierre-Caisse, Suite 400 Saint-Jean-sur-Richelieu Quebec, Canada J3B 7Y5 RE: The tariff classification of syrups from Canada Dear Mr. Ledoux: In your letter dated August 22, 2000 you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. Samples, submitted with earlier correspondence, were examined and disposed of. The products are fruit-flavored syrups containing suspended pieces of fruit and/or plant parts, packed for retail sale in glass bottles holding 180 milliliters. The principle ingredients in the four varieties (Pansy and Passion Fruit, Pansy and Blackberry, Pansy and Pear, Rose and Raspberry) are 35 percent glucose, 35 percent water, and 25 percent sugar. The remaining ingredients, depending on variety, are passion fruit, blackberry, pear, or raspberry concentrate, pansies or roses, red currant concentrate, natural flavor, and rose water. Your letter states the principle use of the syrups will be as a topping for ice cream, waffles, or pancakes. The applicable subheading for these four syrups will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. 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