The tariff classification of flavored syrups from Canada

NY E84409 July 22, 1999 CLA-2-21:RR:NC:2:228 E84409 CATEGORY: Classification TARIFF NO: 2106.90.9971; 2106.90.9972 Mr. Bill C. Sterns Stearns & Lehman Inc. 30 Paragon Parkway P.O. Box 1748 Mansfield, OH 44901 RE: The tariff classification of flavored syrups from Canada Dear Mr. Stearns: In your letter dated June 30, 1999 you requested a tariff classification ruling. Six samples, and technical data for ten products, were submitted with your letter. The “Dolce” brand products are flavored syrups (vanilla, Irish crème, raspberry, hazelnut, and almond), used to add sweetness and flavor to hot and cold beverages such as coffee and espresso. They are packed in plastic bottles containing 750 milliliters. The sugar-free syrups all contain unstated quantities of water, maltodextrin, aspartame, cellulose gum, natural and/or artificial flavors, sodium benzoate, potassium sorbate, and citric acid. Ingredients common to the sugar-containing syrups are unstated quantities of sugar, water, natural and/or artificial flavor, potassium sorbate, and citric acid. Depending on variety, the syrups may contain added coloring. Your letter indicates these products will be sold primarily to specialty coffee shops, but you have also indicated that these same bottles, bearing the same labels, would also be sold to retail consumers, either by the coffee shops themselves or in specialty food stores. The applicable subheading for the sugar-free syrups will be 2106.90.9971, 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…containing high-intensity sweeteners (e.g., aspartame and/or saccharin). The rate of duty will be 7 percent ad valorem. The applicable subheading for the sugar-containing syrups will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or included… other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7 percent ad valorem. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division