United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J81411 - NY J81459 > NY J81437

Previous Ruling Next Ruling
NY J81437

---

March 14, 2003

CLA-2-17:RR:NC:2:228 J81437

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4800; 2106.90.9100; 2106.90.9400; 2106.90.9997

Mr. C.R. LeConte
A.N. Deringer, Inc.
15 River Street
Calais, ME 04619-1894

RE: The tariff classification of sugars, syrups, and spreads from Canada

Dear Mr. LeConte:

In your letters dated January 30, 2003 and February 18, 2003, on behalf of Canadian Syrup Inc., Elgin, N.B., Canada you requested a tariff classification ruling.

Five samples and descriptive literature were submitted with your letters. The Steeves Maples brand products are foods in granular, paste, or liquid form, composed and processed in such a manner as to result in goods that may be substituted for products derived from maple syrup. Steeves Maples Original Canadian Syrup consists of sugar, water, pure maple syrup, invert sugar, and natural maple flavor, cooked and evaporated until the desired, syrup consistency is achieved. Cooked and stirred further, this syrup reduces to the form of a soft, butter-like spread (Steeves Maples Original Canadian Spread). When cooked at a higher temperature the syrup reaches a granular form (Steeves Maples Natural Granulated Sugar). Another product, Steeves Maples Natural Ginseng Maple, blends 12 percent pure ginseng extract into the Original Canadian Syrup product. A final article, Steeves Maples Natural Canadian Syrup, is composed of sugar, water, and natural maple flavor.

The Original Canadian Syrup and the Natural Canadian Syrup will be packed for retail sale in glass bottles containing 250, 375, or 500 milliliters, and in 4- and 20-liter pails, 205-liter drums, and bulk tanks for sale to food service, institutional, and industrial buyers. The Original Canadian Spread will be packed in retail containers containing 55 or 375 grams, and in 5- or 10-kilogram pails for food service and institutional buyers. The Natural Granulated Sugar will be put up in 1-, 5-, and 10-kilogram pails, and the Natural Ginseng Maple will be packaged in 1- and 2-liter jugs, for sale to institutional and food service customers. On a dry weight basis, the Original Canadian Syrup, Original Canadian Spread, and Natural Granulated Sugar contain 85 percent cane or beet sugar. The Natural Ginseng Maple contains 98 percent, and the Natural Canadian Syrup contains 99 percent cane or beet sugar, on a dry weight basis.

The applicable subheading for the Natural Granulated Sugar will be 1701.91.4800, Harmonized Tariff Schedules of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid formothercontaining added flavoring or coloring matter containing added flavoring matter whether or not containing added coloringarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 33.9 cents per kilogram plus 5.1 percent ad valorem.

The applicable subheading for the Natural Original Canadian Syrup, when imported in non-retail containers (i.e., 4- and 20-liter pails, 205-liter drums, tanks) will be 2106.90.9100, HTS, which provides for food preparations not elsewhere specified or includedotherotherblended syrups described in additional U.S. note 4 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. When imported in retail containers (i.e., 250, 375, and 500 milliliter bottles) the applicable subheading will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or includedotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Natural Canadian Syrup, when imported in non-retail containers (i.e., 4- and 20-liter pails, 205-liter drums, tanks) will be 2106.90.9400, HTS, which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. When imported in retail containers (i.e., 250, 375, and 500 milliliter bottles) the applicable subheading will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or includedotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Natural Original Canadian Spread, when imported in non-retail containers (i.e., 5- and 10-kilogram pails) will be 2106.90.9400, HTS, which provides for food preparations not elsewhere specified or includedotherother articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. When imported in retail containers (i.e., 55- and 375 gram jars) the applicable subheading will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or includedother othercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Natural Ginseng Maple will be 2106.90.9400, HTS, which provides for food preparations not elsewhere specified or includedotherother articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also:

• Tariff No.: 1701.91.48 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/65% by wt. sugar, descr. in Ch17 US note 2, not GN 15/Ch 17 US nte 7
• Tariff No.: 2106.90.91 - Blended syrups, neosi, n/o/10% milk solids, descr. in add US note 4 to Ch 17: not subject to add US note 9 to Ch. 17, not GN15
• Tariff No.: 2106.90.94 - Food preps, nesoi, n/o 10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, not subject to add US note 7 to Ch. 17, not GN15
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen