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NY M83660




August 15, 2006

CLA-2-17:RR:NC:SP:232 M83660

CATEGORY: CLASSIFICATION

TARIFF NO.: 1702.90.1000; 1702.90.2000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of Depaz Cane Syrup from Martinique

Dear Mr. Hoffacker:

In your letter dated May 12, 2006, on behalf of Kobrand Corporation, you requested a tariff classification ruling.

A sample was submitted with your request. The sample is a plastic bottle containing 23.67 fluid ounces (70 cl) of Depaz Cane Syrup. Information was submitted with your initial request dated January 27, 2006. The submitted sample was sent to the Customs laboratory for analysis.

The sample has the appearance of a brown liquid. It is stated to contain approximately 88 percent sugar solids and a Brix of approximately 68.5. The subject merchandise is manufactured by dissolving crystallized raw cane sugar in water. The product is then filtered and pasteurized before bottling. The merchandise will be imported in glass bottles (70cl), and used as an ingredient in alcoholic beverages.

The Customs laboratory has determined that the submitted Depaz Cane Syrup has a total sugar content of 65.1 percent, and a Brix of 67.2. The product contains 3.1 percent soluble non-sugar solids in the total soluble solids.

The applicable subheading for the Depaz Cane Syrup, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1702.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose: Derived from sugar cane or sugar beets: Containing soluble non-sugar solids (excluding any foreign substances, including but not limited to molasses, that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. The rate of duty will be on the total sugars at the rate of 3.6606 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1702.90.2000, HTS. The rate of duty will be on the total sugars at the rate of 35.74 cents per kilogram. In addition, products classified under subheading 1702.90.2000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 John Maria at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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