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NY 862737


May 8, 1991

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6099

Mr. Robert McIntyre
Griffith Laboratories
One Griffith Center
Alsip, IL 60658-3495

RE: The tariff classification of beverage flavorings from Mexico

Dear Mr. McIntyre:

In your letter dated April 15, 1991, you requested a tariff classification ruling.

The products are syrup-like items, put up in single-serving packets, sold to fast food restaurants. Patrons will be given the flavor packet of their choice when they purchase a fountain- dispensed soft drink. The flavorings will be produced in five varieties - cherry, lemon, chocolate, strawberry, and vanilla - all of which will contain high fructose corn syrup, water, artificial and/or natural flavoring, and preservatives. Other ingredients, depending on variety, include cocoa powder, milk, salt, propylene glycol, coloring, modified food starch, gum arabic, glycerol ester, and brominated vegetable oil.

The applicable subheading for the cherry, lemon, strawberry, and vanilla flavorings will be 2106.90.6099, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.

Articles classifiable under subheading 2106.90.6099, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the chocolate flavoring. Your request for a classification ruling should include an ingredients breakdown, by weight, the type of milk used to make this product (i.e., skim, whole, fluid, dry, etc.), and the product's butterfat content.
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

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