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NY 849118

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CLA-2-21:S:N:N1:228 849118

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6072

Mr. Rodrigo G. Sojo
Inversiones Sojiro Ltda.
Apdo. 135-2350, S. Fco. Dos Rios
San Jose, Costa Rica

RE: The tariff classification of a flavored syrup from Costa Rica.

Dear Mr. Sojo:

In your letters dated January 6, 1990, December 4, 1989 and September 6, 1989, you requested a tariff classification ruling.

The product is described as an artifically colored and flavored syrup, to be used as a beverage flavoring or dessert or salad topping. The syrup will be composed of 59.08 percent sugar, 40.9 percent water, and less than one percent each of sodium benzoate, citric acid, and flavor. It will be imported in 2 liter plastic bottles, and sold at retail.

The applicable subheading for the flavored syrup will be 2106.90.6072, 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...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 2106.90.6072, HTS, which are products of Costa Rica 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).

Sincerely,

Jean F. Maguire
Area Director

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