Modification of DD 876485; Maple Flavored Syrup in 2106, HTSUSA; Food preparation not elsewhere specified or included
Issued July 19, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.6097
Headings: 2106
GRI rules applied: GRI 1
Product description
The Rogers Canadian Maple Flavoured Syrup consists of 99.7% liquid invert syrup and cane sugar syrup blend, 0.1% potassium sorbate, and 0.2% maple flavor. The product is packaged in 375 ml and 750 ml bottles.
CBP rationale
The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The subject product is classified by application of GRI 1, that is, according to the terms of the -2- headings of the tariff schedule and any relative section or chapter notes. Heading 2106 provides for food preparations not elsewhere specified or included. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. EN(12) to 2106 indicates that the heading includes, "...flavoured or colored syrups, being sugar solutions with natural or artificial substances added to give them the flavour of, for example, certain fruits or plants...." The maple syrup fits this description. Focusing on the applicable subheading, we note in light of the Section 22 sugar quotas, that the product packaged in 375 ml and 750 ml bottles is considered to be "prepared for marketing to the retail consumers in the identical form and package in which imported." The applicable subheading is 2106.90.6097.
Full text
HQ 954578 July 19, 1993 CLA-2 CO:R:C:F 954578 LPF CATEGORY: Classification TARIFF NO.: 2106.90.6097 Mr. John M. Gleason Norman G. Jensen, Inc. 3050 Metro Dr. Suite 300 Minneapolis, MN 55425 RE: Modification of DD 876485; Maple Flavored Syrup in 2106, HTSUSA; Food preparation not elsewhere specified or included Dear Mr. Gleason: In Los Angeles District Ruling (DD) 876485, issued July 29, 1992, "Rogers Canadian Maple Flavoured Syrup" was classified in subheading 2106.90.6097, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other, Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets." Although classified correctly, that ruling contains an inadvertent omission regarding the packaging of the product. This could cause a misinterpretation of the Section 22 quotas pertaining to sugar-containing products. A complete description of the product follows. FACTS: The Rogers Canadian Maple Flavoured Syrup consists of 99.7% liquid invert syrup and cane sugar syrup blend, 0.1% potassium sorbate, and 0.2% maple flavor. The product is packaged in 375 ml and 750 ml bottles. ISSUE: Whether the syrup, packaged in 375 ml and 750 ml bottles, is classified in subheading 2106.90.6097 as a food preparation which is not subject to Section 22 quotas or is classified elsewhere in the HTSUSA. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The subject product is classified by application of GRI 1, that is, according to the terms of the -2- headings of the tariff schedule and any relative section or chapter notes. Heading 2106 provides for food preparations not elsewhere specified or included. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. EN(12) to 2106 indicates that the heading includes, "...flavoured or colored syrups, being sugar solutions with natural or artificial substances added to give them the flavour of, for example, certain fruits or plants...." The maple syrup fits this description. Focusing on the applicable subheading, we note in light of the Section 22 sugar quotas, that the product packaged in 375 ml and 750 ml bottles is considered to be "prepared for marketing to the retail consumers in the identical form and package in which imported." The applicable subheading is 2106.90.6097. HOLDING: The maple syrup packaged in 375 and 750 ml bottles is classified in 2106.90.6097 as "Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other, Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets." In accordance with the United States - Canada Free Trade Agreement (CFTA), if the product imported from Canada is an "originating good" as defined by General Note 3(c)(vii)(B), HTSUSA, it is dutiable at 5 percent ad valorem. DD 876485 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division
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