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NY A85882

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August 19, 1996

CLA-2-21:RR:NC:FC:228 A85882

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700

Mr. Jean Marc Gallerie
Routin America, Inc.
P.O. Box 193
Basking Ridge, NJ 07920

RE: The tariff classification of flavored "syrups" from France.

Dear Mr. Gallerie:

In your letter dated July 24, 1996, you requested a tariff classification ruling.

Ingredients breakdowns for 21 products accompanied your letter. A sample submitted separately, was examined and disposed of. Each "1883 de Philibert Routin" brand "syrup" is composed of liquid sucrose (67 brix), liquid fructose (75 brix), water, natural extracts, and flavors, and is imported in glass bottles containing 700 milliliters. On a dry weight basis, each product contains over 10 percent, but less than 65 percent, cane or beet sugar. They are intended for sale to gourmet coffee and food distributors, for use as flavoring ingredients in coffee, water, soda, ice cream, yogurt, pastries and cocktails.

The applicable subheading for the "syrups", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more