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NY 887910




July 7, 1993

CLA-2-21:S:N:N7:232-887910

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6572

Mr. Carlos Henrique Pereira
372 Bond Street - #2
Brooklyn, NY 11231

RE: The tariff classification of Guarana syrup and two powdered cappuccino mixes from Brazil.

Dear Mr. Pereira:

In your letter dated June 23, 1993, you requested a tariff classification ruling.

Your query concerns the classification of Guarana syrup, Cafe 3 Coracoes Cappuccino and Cafe 3 Coracoes Diet Cappuccino from Brazil. Samples of all three items were forwarded with your request. The samples were opened, examined and disposed of.

The Guarana syrup consists of a plastic bottle holding 16 fluid ounces of a dark, watery substance composed of brown sugar, water, natural lemon and lime oils, guarana flower oil, neroli oil, natural apple and pineapple flavoring, citric acid, corn syrup and guarana extract. It will be used to prepare drinks or to mix in recipes to impart a guarana flavor. The cappuccino mixes are in powder form and are imported in foil packets weighing 0.35 ounces each. The regular blend consists of coffee, powdered milk, chocolate and sugar, while the diet blend contains the same ingredients minus the sugar. They are both used to prepare a cappuccino drink by adding hot water.

The applicable subheading for the Guarana syrup will be 2106.90.6572, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other... other...other...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 2106.90.6572, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the powdered cappuccino mixes. Your request for a classification ruling should include a percentage breakdown of the ingredients by weight.

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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