The tariff classification of coffee flavorings from Canada

NY 862099 Apr 10, 1991 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.6097 Ms. Dody Trombley F.W. Myers & Co., Inc. 33 West Service P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of coffee flavorings from Canada Dear Ms. Trombley: In your letter dated March 28, 1991, on behalf of Seigneurie Importing Ltd., St. Hubert, Quebec, Canada, you requested a tariff classification ruling. Samples and descriptive literature accompanied your letter. The samples were examined and disposed of. The "Coffee Gourmet" products are liquids composed of water, sugar, natural flavors, caramel color, phosphoric acid, potassium sorbate, and citric acid, added to a prepared cup of coffee to add a unique flavor and aroma. The flavorings - amaretto, B-52, Irish cream, Monte Cristo, and Swiss chocolate almond - are packed in "portion control" 1/2 fluid ounce plastic cups, with heat sealed, plastic coated foil lids. The applicable subheading for the "Coffee Gourmet" coffee flavorings will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem. Goods classifiable under subheading 2106.90.6097, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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