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NY N003545




December 14, 2006

CLA-2:RR:E:NC:2:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1702.90.6800

Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of “caramel syrup” (product number TOF-6042CARA-Z38 from Switzerland.

Dear Mr. Forbes:

In your letter dated November 20, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

As per ruling request, and follow up email, the subject merchandise is stated to contain 76.5 percent caramelized beet sugar and 23.5 percent water. The intended use of the caramel syrup will be in sauces and toppings. The caramel syrup will be used in the confectionary industry. It will be shipped in 1 kilogram bottles in cases of 6 bottles per case.

The applicable subheading for the “caramel syrup”, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1702.90.6800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, Other sugars...caramel...other...other: articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1702.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, 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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