CLA-2-21:RR:NC:SP:232 F88349
Mr. D. Fritzlar
Nestle Canada Inc.
25 Sheppard Avenue West
North York, Ontario
M2N 6S8 Canada
RE: The tariff classification of Nescafe Ice Coffee Syrup from Canada
Dear Mr. Fritzlar:
In your letter dated June 1, 2000 you requested a tariff classification ruling.
A sample was submitted with your request. The subject merchandise is stated to contain 50 percent sugar, 10 percent coffee, 1 percent flavor, 39 percent water, less than 1 percent xanthan gum and 0.0375 percent sucralose. The product will be imported packaged for retail sale in a 1.5 liter plastic bottle. The suggested use on the bottle label is as a flavor for milk.
The applicable subheading for the Nescafe Ice Coffee Syrup, will be 2101.12.9000 Harmonized Tariff Schedules 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…Preparations with a basis of extracts, essences or concentrates or with a basis of coffee...other...other. The general rate of duty will be 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 John Maria at 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division