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NY 872458

April 10, 1992

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.5050

Mr. Patrick E. Mines
P. Mines Customs Services
52 Queen Street
P.O. Box 1197, Station B
Fort Erie, Ontario L2A 5Y2 Canada

RE: The tariff classification of a flavored syrup from Canada

Dear Mr. Mines:

In your letter dated March 12, 1992, on behalf of R.W. Patten Distributors, Markham, Ontario, Canada, you requested a tariff classification ruling.

An ingredients breakdown and sample accompanied your letter. The sample was examined and disposed of. The product is a thick, dark brown syrup, said to be composed of 76 percent sugar, 21 percent water, 2 percent sodium benzoate, and one percent cola extract. After importation, this syrup will be mixed with water and carbon dioxide to form a cola-flavored drink, and then bottled for retail sale.

The applicable subheading for the cola-flavored syrup will be 2106.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other...subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.5050, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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).

Sincerely,

Jean F. Maguire
Area Director

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