The tariff classification of a beverage ingredient from Taiwan

NY J89741 October 24, 2003 CLA-2-21:RR:NC:2:228 J89741 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700 Mr. Thai Q. Pham 45 Stephen Drive Brockton, MA 02302 RE: The tariff classification of a beverage ingredient from Taiwan Dear Mr. Pham: In your undated letter, received by this office on October 15, 2003, you requested a tariff classification ruling. Ingredients breakdowns and a sample accompanied your letter. The sample was examined and disposed of. The products, “coconut jelly,” are in the form of irregular-shaped, translucent, jelly-like pieces in a viscous syrup, added as an ingredient to “bubble tea” beverages. The product will be produced in five different flavors: lychee, pineapple, passion fruit, green apple, and yogurt. The principal ingredients are fructose (46-53 percent), coconut (25-32 percent), sugar (15-17 percent), and fruit pulp (6-7 percent). Other ingredients, at less than one percent each, include citric acid, sodium citrate, xanthan gum, natural flavors, and potassium sorbate. The coconut jelly will be packed for commercial use in 4-kilogram plastic bottles. The applicable subheading for the coconut jelly, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division