The tariff classification of "Pure Birch Syrup" (Sirop de Boleau Pur) from Canada

N012059 September 14, 2007 CLA-2-17:RR:NC:232 CATEGORY: TARIFF NO.: 1702.40.4000 Mr. Gerald Le Gal Gourmet Sauvage, Inc. Box 5098 Sainte Adele, Quebec Canada JB 1A1 RE: The tariff classification of “Pure Birch Syrup” (Sirop de Boleau Pur) from Canada Dear Mr. Le Gat: In your letter dated June 1, 2007, you requested a tariff classification ruling. Samples were submitted with your request and sent to U.S. Customs and Border Protection Laboratory for analysis. You stated the syrup is manufactured exactly like maple syrup by boiling down the sap that is obtained from the Birch tree (Betula Papyrifera) to syrup like consistency. According to Customs Laboratory Report no. NY20070995, dated August 31, 2007, Pure Birch Syrup is a light brown viscous liquid that contains 41.9 percent fructose, 27.3 percent glucose and 12.8 percent sucrose on dry basis and a Brix value of 66.6. The Birch Syrup will be packaged in glass bottles in two sizes 4 fl. oz. (125ml.) and 32 fl. oz. (1 liter). The applicable subheading for the "Pure Birch Syrup" will be 1702.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glucose and glucose syrup, containing in the dry state at least 20 percent but less than 50 percent by weight of fructose, excluding invert sugar: Blended syrups described in additional U.S. note 4 to chapter 17: Other…Other. The duty rate will be 5.1 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/. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski, Director National Commodity Specialist Division