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NY 864894


July 12, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6074

Mr. George E. Grimmett
Juices & Beverages, Inc.
2965 West State Road 434, Suite 200
Longwood, FL 32779

RE: The tariff classification of "Clarified Citrus and Tropical Concentrate," from Brazil

Dear Mr. Grimmett:

In your letter dated July 1, 1991 you requested a tariff classification ruling.

Two samples accompanied your letter. "Clarified Citrus and Tropical Concentrate," mix A and B, are thick, yellow liquids that will be used in the United States primarily as ingredients in juice blends and beverage bases. Other uses include ice cream, yogurt, jelly and jam manufacture. Mix A contains lime juice concentrate with .003 ppm added cold pressed lemon oil, clarified lemon extract, orange extract, evaporated mango puree and banana puree, and .015 ppm cold pressed orange oil. Mix B contains lime juice concentrate with cold pressed lemon oil, clarified citrus extract from a variety of citrus fruits, banana puree, mango puree, and cold pressed tropical essence oil flavor. The imported concentrates will be frozen, packed in polyethylene lined, 55-gallon steel drums.

The applicable subheading for these products will be 2106.90.6074, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... other...preparations for the manufacture of beverages...other. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 2106.90.6074, HTS, which are the products of Brazil, 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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