The tariff classification of brown syrup from China

N030085 October 20, 2008 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1702.90.9000 Mr. William E. Kentor Great Foods Inc 1255 Crofton Avenue Highland Park, IL 60035 RE: The tariff classification of brown syrup from China Dear Mr. Kentor: In your letter dated June 2, 2008 you requested a tariff classification ruling. An ingredient breakdown and sample were submitted along with your letter. The sample was forwarded to the Customs Laboratory for analysis. The product is an edible non-refrigerated syrup said to be composed of 90 to 95 percent rice syrup and 5 to 10 percent cane or beet sugar. According to Customs Laboratory Report no. NY20080950, dated September 26, 2008, “the sample, a brown liquid in a plastic bottle labeled ‘syrup, edible’ contains 15.6 percent fructose, 39.9 percent glucose and 17.5 percent maltose on a dry basis. The product does not contain cane or beet sugar. The product has a Brix of 80.9.” It will be packed and imported in 60 pound pails to 22 metric ton plastic totes and is a product of China. The applicable subheading for the brown syrup will be 1702.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other sugars…sugar syrups not containing added flavoring or coloring matter…other, including invert sugar and other sugar and syrup blends containing in the dry state 50 percent by weight of fructose…other…other. The rate of duty 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