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808161 80 Ruling Active

The tariff classification of an ice tea concentrate syrup from Canada.

Issued March 24, 1995 by U.S. Customs and Border Protection.

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80 808161 (March 24, 1995)

Tariff classification

HTS codes: 2101.20.9000

Headings: 2101

Product description

described as an ice tea concentrate syrup, which is stated to contain 60 percent water, 35 percent fructose, 3 percent tea solids and 2 percent various other ingredients. A beverage is produced by adding water to the concentrate.

CBP rationale

The applicable subheading for the ice tea concentrate syrup will be 2101.20.9000, 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.

Full text

NY 808161 March 24, 1995 CLA-2-21:S:N:N7:232 808161 CATEGORY: Classification TARIFF NO.: 2101.20.9000 Ms. Debra Cuillow Examer Customs Brokers Peace Bridge Plaza Buffalo, NY 14213 RE: The tariff classification of an ice tea concentrate syrup from Canada. Dear Ms. Cuillow: In your letter dated March 16, 1995, on behalf of Flavour Essence Products Inc., in Mississauga, Ontario, you requested a tariff classification ruling. The subject merchandise is described as an ice tea concentrate syrup, which is stated to contain 60 percent water, 35 percent fructose, 3 percent tea solids and 2 percent various other ingredients. A beverage is produced by adding water to the concentrate. The applicable subheading for the ice tea concentrate syrup will be 2101.20.9000, 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...other...other. The general rate of duty will be 9.8 percent ad valorem. 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

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