The tariff classification of beverage bases from Argentina

NY B80289 December 19, 1996 CLA-2-21:RR:NC:2:228 B80289 CATEGORY: Classification TARIFF NO.: 2106.90.9973 Mr. Peter D. Alberdi A.J. Arango, Inc. P.O. Box 75062 Tampa, FL 33675-5062 RE: The tariff classification of beverage bases from Argentina Dear Mr. Alberdi: In your letter dated November 26, 1996, on behalf of Sunbase U.S.A., Inc., Tampa, FL, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your letter. Orange, Peach, Mango Beverage Base #1372, is said to be composed of approximately 32 percent orange juice concentrate, 24 percent peach juice concentrate, 24 percent mango puree, 18 percent high fructose corn syrup, and two percent natural flavor. Apple, Plum, Passion Beverage Base #1114 is said to consist of approximately 36 percent apple juice concentrate, 23 percent plum puree, 22 percent high fructose corn syrup, 11 percent passion fruit concentrate, and 8 percent natural flavor. Both products are imported in frozen condition, put up in plastic-lined, 600-pound drums. After importation these bases will be mixed with water to make a single-strength drink. The applicable subheading for these two products will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...other. The duty rate will be 8.8 percent ad valorem. In 1997, the rate of duty will be 8.2 percent ad valorem. Articles classifiable under subheading 2106.90.9973, HTS, which are products of Argentina, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on Grape, Apricot, Pear Blend #1256. Your request for a classification ruling should include a complete description of the manufacturing process for the apricot and pear purees. In addition, please indicate the condition in which it will be imported, to whom this product will be sold, and how it will be used in the United States. 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 Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division