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NY 864119


June 20, 1991

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6072

Ms. Angela L. Tyner
Inorex, Inc.
18715 East Valley Highway
Kent, WA 98032

RE: The tariff classification of fruit flavored syrups from Yugoslavia

Dear Ms. Tyner:

In your letter dated May 23, 1991, you requested a tariff classification ruling.

Ingredients breakdowns and descriptive literature accompanied your letter. Each variety of "Maraska" syrup - raspberry, mandarin, apple, and cherry - contains sugar, fruit juice or juice concentrate, and citric acid. Apple, mandarin, and cherry contain added water, and the apple flavored product also contains "apple acid" and apple flavor. The syrups are packed in one liter bottles, and used as beverage bases or ice cream toppings.

The applicable subheading for the Maraska fruit flavored syrups will be 2106.90.6072, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other...preparations for the manufacture of beverages...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 2106.90.6072, HTS, which are products of Yugoslavia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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