CLA-2-17:RR:NC:SP:232 C87393
Mr. Mike Leahy
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE: The tariff classification of Liquid Light Amber Invert Syrup
from Canada.
Dear Mr. Leahy:
In your letter dated April 29, 1998, on behalf of Best Foods
Canada Inc., you requested a tariff classification ruling.
Information and a sample were submitted with your initial
request dated March 16, 1998. Additional information was
submitted in your letter dated May 4, 1998 and in your fax dated
May 11, 1998. The subject merchandise is described as a Liquid
Light Amber Invert Syrup produced by combining and processing Jet
3 Syrup, liquid invert (50 grade), liquid sucrose and filtered
water. The product will contain 72 percent solids by weight,
with 66 percent sucrose and 34 percent invert sugar. Of the
total soluble solids, the product will contain 3.5 percent
soluble non-sugar solids. The syrup will be shipped in bulk
liquid tank trucks and used in the production of "Old Time Maple
Syrup."
The applicable subheading for the Liquid Light Amber Invert
Syrup, if described in additional U.S. note 5 to chapter 17 and
entered pursuant to its provisions, will be 1702.90.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other sugars...sugar syrups not containing added
flavoring or coloring matter...other...derived from sugar cane or
sugar beets: containing soluble non-sugar solids (excluding any
foreign substances that may have been added or developed in the
product) equal to 6 percent or less by weight of the total
soluble solids. The general rate of duty will be on the total
sugars at the rate of 3.6606 cents per kilogram. If not
described in additional U.S. note 5 to chapter 17 and not entered
pursuant to its provisions, the applicable subheading will be
1702.90.2000, HTS. The rate of duty will be on the total sugars
at the rate of 37.84 cents per kilogram.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 John
Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division