CLA-2-21:S:N:N7:228 808162
Ms. Debra Guillow
Examer Customs Brokers
Peace Bridge Plaza Suite 311
Buffalo, NY 14213
RE: The tariff classification of a liquid beverage base from
Canada
Dear Ms. Guillow:
In your letter dated March 16, 1995, on behalf of Flavour
Essence Products, Inc., Mississauga, Ontario, Canada, you
requested a tariff classification ruling.
An ingredients breakdown and a copy of the product label
were submitted with your letter. The product is described as a
lemonade syrup, product no. 8155, and is composed of 53.5 percent
water, 37.5 percent fructose, and 9 percent "other" ingredients,
identified on the label as citric acid, natural and artificial
flavors, sodium citrate, gum, sodium benzoate, and artificial
flavor. The label also indicates the article will be packed in a
container holding 3 gallons. The product is a beverage base. It
will create a lemonade drink after mixing with water.
The applicable subheading for this product will be
2106.90.9973, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...other...preparations for the
manufacture of beverages...other. The general rate of duty will
be 9.4 percent ad valorem.
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