The tariff classification of Nektuli Agave Nectar from Mexico

N005201 January 29, 2007 CLA-2-17:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1702.60.4020 Mr. Owen O’Rourke North Pacific America Group, Inc., 10200 SW Greenburg Road Portland, OR 97223 RE: The tariff classification of Nektuli Agave Nectar from Mexico Dear Mr O’Rourke: In your letter dated January 08, 2007, you requested a tariff classification ruling. In your ruling request you provided ingredients for the product as based on laboratory tests conducted in the Department of Food Science and Human Nutrition at Colorado State University. Although the actual analytical documentation was not included with the ruling request, we will use the analytical results provided as the basis for the classification for this ruling. The product based on these tests contains the following range of chemical composition: moisture content (21.5 – 23.6 percent), dry matter (76.3 to 78.5 percent), ash (0.08 to 0.20 percent), D-fructose (67.2 to 69.7 percent), dextrose (glucose) (26.5 to 28.8 percent), maltose (1.28 to 1.45 percent), maltodextrose (1.05 to 1.22 percent), tetramaltose (0.60 to 0.73 percent). Several other statistics were provided which we will not include here, as they do not effect the classification of the merchandise. The product is a natural fructose sweetener that is extracted from the Agave plant. It is imported in a liquid (syrup) form and is ready to use as imported. You state that there are three different grades of the product as imported. Grades are distinguished based on the color of the product, as either light, amber, or dark. You state there are distinct flavors for each of the three grades. All three grades of the product will be used as sweeteners and flavor enhancers for a wide variety of foods. In your ruling request you suggested that the merchandise should be classified as 1702.60.4090, which provides for: Other fructose and fructose syrup…other than syrup. As this product is a syrup we disagree with your proposed classification at the statistical level. The applicable subheading will be will be 1702.60.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar…other. The general rate of duty will be 5.1 percent ad valorem. 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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/. 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 Paul Hodgkiss at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division