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The tariff classification and country of origin marking of a beverage base from Canada. Correction to Ruling Number NY R03573
Issued May 10, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M82318 (May 10, 2006)
Tariff classification
HTS codes: 2106.90.9972
Headings: 2106
Product description
An ingredients breakdown for a frozen limeade concentrate was submitted with your letter. The product, a frozen blend, is stated to contain 28.21 percent water, 20.5 percent liquid invert sugar (brix 77.5), 40.89 percent high fructose corn syrup (brix 77), 7.68 percent lime juice concentrate (brix 55), 2.68 percent lime pulp, and 0.036 percent lime oil. The water and the invert sugar are products of Canada. The high fructose corn syrup, lime pulp, and lime oil are from the United States, and the lime juice concentrate is form Mexico. In Canada, the ingredients are blended and packed for retail sale in 12-oz. cans.
CBP rationale
The applicable subheading for the frozen limeade concentrate will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and /or sugar beets.
Full text
NY M82318 May 10, 2006 CLA-2-21:RR:NC:N2:228 M82318 CATEGORY: Classification TARIFF NO.: 2106.90.9972 Mr. Jeffrey Kendall UPS Supply Solutions P.O. Box 3549 Blaine, WA 98231 RE: The tariff classification and country of origin marking of a beverage base from Canada. Correction to Ruling Number NY R03573 Dear Mr. Kendall: This replaces Ruling Number R03573, dated May 1, 2006, which contained a typographical error. The ruling provided the incorrect statistical subheading in the heading and body of the letter. A complete corrected ruling follows. In your letter dated March 29, 2006, on behalf of Safeway Inc., Walnut Creek, CA, you requested a tariff classification ruling. An ingredients breakdown for a frozen limeade concentrate was submitted with your letter. The product, a frozen blend, is stated to contain 28.21 percent water, 20.5 percent liquid invert sugar (brix 77.5), 40.89 percent high fructose corn syrup (brix 77), 7.68 percent lime juice concentrate (brix 55), 2.68 percent lime pulp, and 0.036 percent lime oil. The water and the invert sugar are products of Canada. The high fructose corn syrup, lime pulp, and lime oil are from the United States, and the lime juice concentrate is form Mexico. In Canada, the ingredients are blended and packed for retail sale in 12-oz. cans. The applicable subheading for the frozen limeade concentrate will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and /or sugar beets. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to issue a ruling on country of origin marking. Your request for a marking ruling should include the additional information indicated below: State the acidity (percent citric acid) and the specific gravity (20(C) of the lime juice concentrate from Mexico. A sample of the finished limeade concentrate. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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
Ruling history
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