2 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N265816 N2 Ruling Active

The tariff classification of flavored syrups from Italy

Issued June 29, 2015 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N265816 (June 29, 2015)

Tariff classification

HTS codes: 2106.90.9972

Headings: 2106

Product description

The samples were examined and disposed of. The products are Calde Emozioni brand concentrated flavored syrups for making hot drinks, packed in 250 ml glass bottles with screw caps for retail sale. Mandarin and Ginger Punch Flavor is an orange liquid, composed of cane sugar, water, natural flavorings of mandarin, ginger and cinnamon, flavoring, plant extract, citric acid, and carotenes (coloring). Mulled Wine Flavor is a purple liquid, consisting of cane sugar, water, natural extract of cinnamon, natural flavorings, citric acid and anthocyanins (coloring). Apple and Cinnamon Syrup is a light yellow liquid, containing cane sugar, water, apple juice (15%), cinnamon natural flavoring, other natural flavorings, and citric acid. Chai Tea Flavor is a dark amber liquid, containing cane sugar, water, natural flavorings of pepper, cardamom, hibiscus flowers and cinnamon, other natural flavorings, flavorings, and citric acid. The products are said to contain 66 percent sugar. To prepare a 200 ml cup of a hot drink, add three teaspoons of concentrated syrup in hot water.

CBP rationale

The applicable subheading for the four flavored syrups 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 .

Full text

N265816 June 29, 2015 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9972 Mr. Charles Gabbert Atalanta Corporation Atalanta Plaza Elizabeth, NJ 07206 RE: The tariff classification of flavored syrups from Italy Dear Mr. Gabbert: In your letter dated June 10, 2015, you requested a tariff classification. Product technical sheets and samples were submitted with your letter. The samples were examined and disposed of. The products are Calde Emozioni brand concentrated flavored syrups for making hot drinks, packed in 250 ml glass bottles with screw caps for retail sale. Mandarin and Ginger Punch Flavor is an orange liquid, composed of cane sugar, water, natural flavorings of mandarin, ginger and cinnamon, flavoring, plant extract, citric acid, and carotenes (coloring). Mulled Wine Flavor is a purple liquid, consisting of cane sugar, water, natural extract of cinnamon, natural flavorings, citric acid and anthocyanins (coloring). Apple and Cinnamon Syrup is a light yellow liquid, containing cane sugar, water, apple juice (15%), cinnamon natural flavoring, other natural flavorings, and citric acid. Chai Tea Flavor is a dark amber liquid, containing cane sugar, water, natural flavorings of pepper, cardamom, hibiscus flowers and cinnamon, other natural flavorings, flavorings, and citric acid. The products are said to contain 66 percent sugar. To prepare a 200 ml cup of a hot drink, add three teaspoons of concentrated syrup in hot water. The applicable subheading for the four flavored syrups 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 general 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 the 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 ww.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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N265816

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.