The tariff classification of flavored syrups from France

NY 805900 January 23, 1995 CLA-2-21:S:N:N7:228 805900 CATEGORY: Classification TARIFF NO.: 2101.10.4800; 2101.20.4800; 2106.90.9400 Mr. Lars-Erik Persson Monin, Inc. 21957 U.S. 19 North Clearwater, FL 34625 RE: The tariff classification of flavored syrups from France Dear Mr. Persson: In your letter dated January 10, 1995 you requested a tariff classification ruling. Ingredients breakdowns for 47 products accompanied your letter. Additional information regarding the packaging and sale of the merchandise was received on January 18, 1995. The products are flavored syrups, packed in 700 or 330-milliliter glass bottles, sold to restaurants, hotels, and coffee shops for use as flavoring ingredients in non-alcoholic cocktails, coffees, ice teas, baked goods, ice creams, and milk shakes. With one exception, the main ingredient in each product is 68-brix liquid sugar. The exception is "Lime Cordial Juice," where water is the principle ingredient. Other ingredients include flavor extracts and/or natural flavors, fruit juice, colors, and citric acid. On a dry weight basis, the sugar content of the syrups ranges from approximately 77 to 99 percent. The applicable subheading for the syrups identified as C-8 Irish Cream and D-1 Coffee will be 2101.10.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...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 35 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2101.10.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS. The applicable subheading for the syrups identified as G-1 Ice Tea Concentrate, G-2 Ice Tea Raspberry, G-3 Ice Tea Peach, and G-4 Ice Tea Mango will be 2101.20.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...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 35 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2101.20.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS. The applicable subheading for the syrups identified as A-1 Anise, A-2 Lemon, A-3 Grenadine, A-4 Frosted Mint, A-5 Green Mint, A-6 Orange, A-7 Almond, B-1 Pineapple, B-2 Yellow Banana, B-3 Green Banana, B-4 Lime, B-5 Coconut, B-6 Blue Curacao, B-7 Kiwi, B-8 Melon, B-9 Passion Fruit, B-10 Pear, B-11 Apple, B-12 Grapefruit, B-13 Triple Sec, B-14 Apricot, B-15 Mango, B-16 Peach, B-17 Hazelnut, B-18 Mandarin, C-1 Black Currant, C-2 Cherry, C-3 Raspberry, C-5 Blackberry, C-5 (sic) Blueberry, C-6 Strawberry, C-9 Caramel, D-2 Cinnamon, D-3 Ginger, D-4 Vanilla, D-5 Jasmine, D-6 Pistachio, D-7 Lychee, and Lime Cordial Juice, will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...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 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS. Your inquiry does not provide enough information for us to give a classification ruling on syrups identified as C-7 Chocolate Mint and Chocolate. Your request for a classification ruling should include clarification regarding the identity of the ingredient described as "chocolate extract." Specifically, what is this substance, and how was it produced? This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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 New York Seaport