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NY 805448



January 17, 1995

CLA-2-21:S:N:N7:228 805448

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9973

Mr. George Grimmett
Juices & Beverages, Inc.
2180 West State Road 434, Suite 2164
Longwood, Florida 32779

RE: The tariff classification of a beverage ingredient from Brazil.

Dear Mr. Grimmett:

In your letter dated December 16, 1994 you requested a tariff classification ruling.

The subject of the ruling request is the liquid obtained from pressing orange peel and/or core after the normal juice and pulp is extracted. The liquid is treated with enzymes and resins before filtering and evaporating to obtain the desired brix. No preservatives are added before it is filled into 55 gallon drums and frozen. It will be used as an ingredient in the production of fruit tea, fruit cola, and other fruit beverages.

The applicable subheading for the food preparation will be 2106.90.9973, 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 rate of duty will be 9.4 percent ad valorem.

Articles classifiable under subheading 2106.90.9973, 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.

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
New York Seaport

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