The tariff classification of beverage flavorings from Taiwan

NY J89747 October 24, 2003 CLA-2-21:RR:NC:2:228 J89747 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 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. Three products are identified in your letter: Blueberry, Kumquat, and Lychee flavored syrup. The principal ingredients are fructose (42-47 percent), fruit juice (33-37 percent), and sugar (14-17 percent). The Blueberry and Kumquat products also contain 5-6 percent fruit pulp. Other ingredients, at less than one percent each, include citric acid, sodium citrate, xanthan gum, colors, natural flavors, and potassium sorbate. The flavorings will be packed for commercial use in 2.2-kilogram plastic bottles. The applicable subheading for the flavoring preparations, 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