CLA-2-21:S:N:N7:228 805900
Mr. Lars-Erik Persson
Monin, Inc.
21957 U.S. 19 North
Clearwater, FL 34625
RE: The tariff classification of flavored syrups from France
Dear Mr. Persson:
In your letter dated January 10, 1995 you requested a tariff
classification ruling.
Ingredients breakdowns for 47 products accompanied your
letter. Additional information regarding the packaging and sale
of the merchandise was received on January 18, 1995. The
products are flavored syrups, packed in 700 or 330-milliliter
glass bottles, sold to restaurants, hotels, and coffee shops for
use as flavoring ingredients in non-alcoholic cocktails, coffees,
ice teas, baked goods, ice creams, and milk shakes. With one
exception, the main ingredient in each product is 68-brix liquid
sugar. The exception is "Lime Cordial Juice," where water is the
principle ingredient. Other ingredients include flavor extracts
and/or natural flavors, fruit juice, colors, and citric acid. On
a dry weight basis, the sugar content of the syrups ranges from
approximately 77 to 99 percent.
The applicable subheading for the syrups identified as C-8
Irish Cream and D-1 Coffee will be 2101.10.4800, Harmonized
Tariff Schedule of the United States (HTS), which provides for
extracts, essences and concentrates, of coffee, and preparations
with a basis of these extracts, essences or concentrates or with
a basis of coffee...other...articles containing over 65 percent
by dry weight of sugar described in additional U.S. note 2 to
chapter 17...other. The rate of duty will be 35 cents per
kilogram plus 9.8 percent ad valorem. In addition, products
classified in subheading 2101.10.4800, HTS, will be subject to
additional duties based on their value, as described in
subheadings 9904.17.31 to 9904.17.38, HTS.
The applicable subheading for the syrups identified as G-1
Ice Tea Concentrate, G-2 Ice Tea Raspberry, G-3 Ice Tea Peach,
and G-4 Ice Tea Mango will be 2101.20.4800, Harmonized Tariff
Schedule of the United States (HTS), which provides for extracts,
essences and concentrates, of tea or mate, and preparations with
a basis of these extracts, essences or concentrates or with a
basis of tea or mate...other...articles containing over 65
percent by dry weight of sugar described in additional U.S. note
2 to chapter 17...other. The rate of duty will be 35 cents per
kilogram plus 9.8 percent ad valorem. In addition, products
classified in subheading 2101.20.4800, HTS, will be subject to
additional duties based on their value, as described in
subheadings 9904.17.31 to 9904.17.38, HTS.
The applicable subheading for the syrups identified as A-1
Anise, A-2 Lemon, A-3 Grenadine, A-4 Frosted Mint, A-5 Green
Mint, A-6 Orange, A-7 Almond, B-1 Pineapple, B-2 Yellow Banana,
B-3 Green Banana, B-4 Lime, B-5 Coconut, B-6 Blue Curacao, B-7
Kiwi, B-8 Melon, B-9 Passion Fruit, B-10 Pear, B-11 Apple, B-12
Grapefruit, B-13 Triple Sec, B-14 Apricot, B-15 Mango, B-16
Peach, B-17 Hazelnut, B-18 Mandarin, C-1 Black Currant, C-2
Cherry, C-3 Raspberry, C-5 Blackberry, C-5 (sic) Blueberry, C-6
Strawberry, C-9 Caramel, D-2 Cinnamon, D-3 Ginger, D-4 Vanilla,
D-5 Jasmine, D-6 Pistachio, D-7 Lychee, and Lime Cordial Juice,
will be 2106.90.9400, Harmonized Tariff Schedule of the United
States (HTS), which provides for food preparations not elsewhere
specified or included...other...articles containing over 65
percent by dry weight of sugar described in additional U.S. note
2 to chapter 17...other. The rate of duty will be 33 cents per
kilogram plus 9.8 percent ad valorem. In addition, products
classified in subheading 2106.90.9400, HTS, will be subject to
additional duties based on their value, as described in
subheadings 9904.17.31 to 9904.17.38, HTS.
Your inquiry does not provide enough information for us to
give a classification ruling on syrups identified as C-7
Chocolate Mint and Chocolate. Your request for a classification
ruling should include clarification regarding the identity of the
ingredient described as "chocolate extract." Specifically, what
is this substance, and how was it produced?
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport