The tariff classification of a beverage sweetener from Canada

NY J86345 June 23, 2003 CLA-2-21:RR:NC:2:228 J86345 CATEGORY: Classification TARIFF NO.: 2106.90.9400; 2106.90.9998 Me. David Doyle Hiram Walker & Sons Limited Box 2518 Windsor, Ontario Canada N8Y 4S5 RE: The tariff classification of a beverage sweetener from Canada Dear Mr. Doyle: In your letter dated June 17, 2003 you requested a tariff classification ruling. The product is described as a beverage sweetener composed of sugar, alcohol, and water, used as an ingredient in the production of distilled spirits, wine specialty products, malt specialty products, and flavorings. The sugar ingredient (invert sugar 77 Brix, liquid sugar 67 Brix, or high fructose corn syrup 77 Brix) will range from 90 to 99 percent, by weight, the alcohol from approximately 8 to less than one percent, and the water from approximately 2 to less than one percent. The applicable subheading for the beverage sweetener, when made with invert sugar or liquid sugar, will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. The applicable subheading for the beverage sweetener, when made from high fructose corn syrup, will be 2106.90.9998, 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division