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NY 873432

April 27, 1992

CLA-2-17:S:N:N1:232-873432

CATEGORY: CLASSIFICATION

TARIFF NO.: 1702.90.5080

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of blended syrups from Canada.

Dear Mr. Bien:

In your letter dated April 10, 1992 you requested a tariff classification ruling.

Samples and information were submitted with your initial request dated March 20, 1992. The subject merchandise consists of four unflavored blended syrups: 64.5 percent sucrose syrup and 35.5 percent high fructose corn syrup, 64.5 percent invert syrup and 35.5 percent high fructose corn syrup, 94 percent sucrose syrup and 6 percent high fructose corn syrup, and 94 percent invert syrup and 6 percent high fructose corn syrup. The sucrose and invert are sugar syrups derived from sugar cane and/or sugar beet. The products will be manufactured from foreign sugar and the corn syrup will be either foreign or of U.S. origin. All of the merchandise will be imported in either 4,000 gallon trailers or in 55 gallon drums. The syrups will be used as ingredients in the manufacture of hard candies, ice cream, bakery products etc.

The applicable subheading for the four blended syrups will be 1702.90.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...sugar syrups not containing added flavoring or coloring matter.... The duty rate will be 6 percent ad valorem.

Additionally, the four blended syrups are subject to the quota quantity restrictions provided for in subheading 9904.50.20, HTS.

Goods classifiable under subheading 1702.90.5080, HTS, which have originated in the territory of Canada, will be entitled to a 3.6 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).

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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