CLA-2-18:RR:NC:2:228 I85026
Mr. Ari Powell
Giraffe Beverages Inc.
7 Selby Road
Brampton, Ontario
Canada L6W 1K5
RE: The tariff classification of syrups from Canada.
Dear Mr. Powell:
In your letter dated August 12, 2002, you requested a tariff classification ruling.
Ingredients breakdowns for three products were submitted with your letter. The Dark Chocolate Syrup is composed of 34 percent high fructose corn syrup (71 brix), 23 percent crystalline fructose powder, 17 percent water, 9.1 percent dextrose powder, 9.5 percent cocoa, 6.5 percent granulated white sugar, flavor, and preservatives. Caramel Syrup is composed of 37.5 percent white sugar, 24 percent water, 19 percent high fructose corn syrup, 9.75 percent whole milk powder, 6.2 percent brown sugar, flavor, and preservatives. White Chocolate Syrup is composed of 25 percent liquid invert sugar (77 brix), 18 percent water, 13 percent crystalline dextrose powder, 13 percent glucose syrup (85 brix), 9.9 percent white sugar, 6.72 percent whole milk powder, flavors, and preservatives. The syrups are sold to coffee shops and used as flavorings to make specialty coffee beverages or as dessert toppings.
The applicable subheading for the Dark Chocolate Syrup, if in containers holding more than 2 kilograms, will be 1806.20.9400, Harmonized Tariff Schedule of the United States (HTS) which provides for chocolate and other food preparations containing cocoa…other preparations in blocks slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg…other…other…blended syrups described in additional U.S. note 4 to chapter17…other. The rate of duty will be 37.2 cents per kilogram plus 8.5 percent ad valorem.
The applicable subheading for the Dark Chocolate Syrup, if in containers holding not over 2 kilograms, will be 1806.90.3900, HTS, which provides for chocolate and other food preparations containing cocoa…other…other…blended syrups described in additional U.S. Note 4 to chapter 17…other. The rate of duty will be 37.2 cents per kilogram plus 6 percent ad valorem.
The applicable subheading for the Caramel Syrup, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, this product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of 1.035 cents per kilogram plus 13.6 percent ad valorem.
The applicable subheading for the White Chocolate Syrup, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, this product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem.
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