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HQ 084526

August 16, 1989

CLA-2 CO:R:C:G 084526 SS; 839787 NY

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.50, 9904.60.60

Mr. Rolf A. von Bleichert
McCain Citrus Inc.
1-11 Montgomery Street
Hillside, N.J. 07205

RE: Tariff Classification of Flavored Syrup

Dear Mr. von Bleichert:

This letter is in response to your request of April 12, 1989, addressed to our New York office concerning a classification ruling of an orange drink base and a lemon drink base, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The syrups under consideration are stated to be as follows:

1. Orange Drink Base- 58' Brix

51% by solids sugar/49% concentrate orange juice. The specifications per gallon are as follows:

Ingredient Pound Solids Pounds Gallons

A. 67.5` Brix
Sugar Syrup 3.0825 4.56674 0.41127

B. 65` Brix
Concentrated orange juice for manufacturing 3.0825 4.74239 0.43203

6.165 1.0000

2. Lemon Drink Base- 58` Brix

51% by solids sugar/49% concentrated
Lemon Juice for manufacturing.

The specifications per one gallon are as follows:

Ingredient Pound Solids Pounds Gallons

A. 67.5` Brix sugar syrup 3.0825 4.56674 0.41127

B. 52` Brix
Concentrated
Lemon Juice 3.0825 5.92831 0.57306

6.165 1.00000

ISSUE:

Whether the flavored orange and lemon syrups are classifiable under the provision for other food preparations, not elsewhere specified or included, in subheading 2106.90.50, HTSUS, and subject to the quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended, as set out in subheading 9904.60.60, HTSUS, or classified in subheading 2106.90.60, and not subject to quota restrictions.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes.

Heading 2106, HTSUS, provides for food preparations not elsewhere specified or included. The Explanatory Notes to this heading, which constitute the official interpretation of the HTSUS at the international level, state that flavored syrups are classifiable in heading 2106, HTSUS.

Flavored syrups are specifically classifiable in subheading 2106.90.50 or 2106.90.60, HTSUS, depending on whether they are subject to quotas established pursuant to Section 22 of the Agricultural Act, as amended. In order to determine whether the flavored syrups in issue are classifiable in subheading 2106.90.50 or 2106.90.60, HTSUS, it is necessary to determine whether these syrups are subject to quota restrictions.

Subheading 9904.60.60 provides for articles containing over 10 percent by dry weight of sugars derived from sugar cane or sugar beets, not of crystalline structure or not in dry amorphous form, not in retail consumer packaging, and not subject to other import restrictions. The syrups under consideration contain over 10 percent by dry weight of sugar derived from sugar cane or sugar beets, are not packaged for sale to the retail consumer, and are not subject to other import restrictions. Accordingly, the subject merchandise is described in subheading 9904.60.60. Subheading 2106.90.50, HTSUS, is one of the tariff provisions listed in the quota subheading 9904.60.60, HTSUS. Therefore, this merchandise is classifiable in subheading 2106.90.50, HTSUS.

HOLDING:

The orange flavored syrup and the lemon flavored syrup under consideration are classifiable in subheading 2106.90.50, HTSUS, dutiable at a rate of 10 percent ad valorem. This merchandise is also to annual quota limitation of 76,203 metric tons pursuant to subheading 9904.60.60.

Sincerely,

John Durant, Director

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