CLA-2-17:OT:RR:NC:N5:232
Tammy Hetrick
A.N. Deringer, Inc.
64 North Main Street St. Albans, VT 05478
RE: The tariff classification of Pancake and Waffle Syrup from Canada
Dear Ms. Hetrick:
In your letter dated December 26, 2023, you requested a tariff classification ruling on behalf of The Maple Treat Corporation (Montreal, QC, CA).
The subject merchandise is described as a pancake and waffle syrup consumable upon opening the container, with 55 percent maple syrup, 45 percent cane syrup, and a 66-68 Brix value. The merchandise is described as being used with ice cream, pancakes, and waffles, or in a smoothie, yogurt, iced tea, fresh fruits, or fruit salads. It will be packaged and labeled for retail in bottles or jugs in sizes of 6 oz. (189 ml), 8 oz. (236 ml), 8.5 oz. (250 ml), 12 oz. (355 ml), 16 oz. (500 ml), 32 oz. (946 ml), and 128 oz. (3.79 L) upon importation to the United States. The target market is grocery retail, breakfast category, and maple markets in sections such as breakfast food or bakery aisles.
In your letter, you suggested the product may be classified under subheading 1702.20.4090, Harmonized Tariff Schedule of the United States (HTSUS). That subheading no longer exists, so the product will be classified elsewhere.
The applicable subheading for the Pancake and Waffle Syrup will be 1702.20.4070, HTSUS, which provides for: “Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Maple sugar and maple syrup: other: other: other.” The general rate of duty will be free.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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).
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division