The tariff classification of Organic Pancake and Waffle Syrup from Canada

N247873 December 11, 2013 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1702.20.4090 Mr. Chad S. Magoon-Drake A. N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of Organic Pancake and Waffle Syrup from Canada Dear Mr. Magoon-Drake: In your letter dated October 31, 2013 you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted along with your request. Samples were examined and disposed of. Great Northern “Organic Pancake & Waffle Syrup” is said to contain 85 percent of organic evaporated cane juice and 15 percent of organic pure maple syrup. It is a light amber liquid put up for retail sale in a 32 ounce plastic jug. In your letter, you suggest the product be classified in the provision for food preparations not elsewhere specified or included…other, subheading 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS). Heading 2106, HTSUS, however, will not be appropriate. Classification as syrups, in heading 2106, HTSUS, cannot apply to products that are not flavored, colored or provided by name in another subheading. The applicable subheading for the “Organic Pancake & Waffle Syrup” will be 1704.20.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Maple sugar and maple syrup: other...maple sugar. The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at (646) 733-3031. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division