The tariff classification of "simple syrup" from Canada

N056596 April 15, 2009 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Jim Wiant Fruition Fruits & Fills 2379 Speers Road Oakville, Ontario Canada L6L 2X9 RE: The tariff classification of “simple syrup” from Canada Dear Mr. Wiant: In your letter dated March 16, 2009, you requested a tariff classification ruling. A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The product is an amber colored liquid consisting of 80 percent fructose, 13 percent water, 6.5 percent glucose, and less than one percent each of molasses, salt, potassium sorbate, and caramel color. It will be put up in 2-kg plastic pouches and sold to restaurants for use in its imported condition as a pastry coating. The applicable subheading for simple syrup will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other….other…other. 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/. 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. 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