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NY 895161

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March 9, 1994

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6999

Mr. Gary Brunell
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919

RE: The tariff classification of a flavored syrup from Canada

Dear Mr. Brunell:

In your letter dated February 23, 1994, on behalf of B. Terfloth & Cie (Canada) Inc., Westmount, PQ, Canada, you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Grace brand Maple-Rum Syrup is an amber colored fluid said to be composed of pure maple syrup, rum, and natural rum flavor. The alcohol content of the syrup is three percent, by volume. The product is packed for retail sale in a glass bottle containing 75 grams, net weight.

The applicable tariff provision for the maple-rum syrup will be 2106.90.6999, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...other. The general rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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