The tariff classification of beverage flavorings from Taiwan

NY J89746 October 24, 2003 CLA-2-19:RR:NC:2:228 J89746 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300; 2106.90.9500; 2106.90.9700 Mr. Thai Q. Pham 45 Stephen Drive Brockton, MA 02302 RE: The tariff classification of beverage flavorings from Taiwan Dear Mr. Pham: In your undated letter, received by this office on October 16, 2003, you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. The products are described as thick syrups used to flavor “bubble tea” beverages. Yogurt-flavored syrup is composed of 57 percent fructose, 30 percent skim milk powder, 12 percent sugar, and less than one percent each of citric acid, sodium citrate, xanthan gum, flavor, and potassium sorbate. Peach-flavored syrup consists of 47 percent fructose, 38 percent fruit juice, 14 percent sugar, and less than one percent each of citric acid, sodium citrate, tartrazine, color, flavor, xanthan gum, and potassium sorbate. The flavorings will be packed for commercial use in 2.2-kilogram plastic bottles. The applicable subheading for the Yogurt-flavored syrup, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404…other… other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS. The applicable subheading for the Peach-flavored syrup, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, 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 Your inquiry does not provide enough information for us to give a classification ruling on the Green Apple, Kiwi, and Pineapple syrups. Your request for a classification ruling should include the Brix of the juice ingredient and the Brix of the fructose ingredient. For the Kiwi syrup, provide a complete ingredients breakdown. The information you submitted does not total 100 percent. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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