United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 806646 - NY 806798 > NY 806727

Previous Ruling Next Ruling
NY 806727

February 23, 1995

CLA-2-21:S:N:N7:228 806727


TARIFF NO.: 2106.90.9972

Elizabeth Finney
B. Terfloth + Cie (Canada) Inc.
4141 Sherbrooke Street West
Westmount, Quebec
Canada H3Z 1B8

RE: The tariff classification of flavored syrups from Canada.

Dear Ms. Finney:

In your letter dated January 24, 1995 you requested a tariff classification ruling.

Samples and ingredients breakdown accompanied your letter. The samples were examined and disposed of. Each variety of "Grace" brand artificially flavored syrup - strawberry, cherry and kola champagne - contains liquid cane sugar, glucose, water, sodium benzoate, citric acid, color and flavor. These syrups will be used primarily as drink bases to be diluted with water or milk. This product will be imported in 750 ml (26 2/3 oz) glass bottles, 12 per carton. It is intended for retail sale.

The applicable subheading for the flavored syrups will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 9.4% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the interim amendments to the Customs Regulations published as T.D. 94-4 (59 Fed. Reg. 109, January 3, 1994) with corrections (59 Fed. Reg. 5082, February 3, 1994) and T.D. 94-1 (59 Fed. Reg. 69460, December 30, 1993). These interim amendments took effect on January 1, 1994 to coincide with the effective date of the NAFTA. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in T.D. 94-4 (adding a new Part 102, Customs Regulations). The marking requirements of these goods are set forth in T.D. 94-1 (interim amendments to various provisions of Part 134, Customs Regulations). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: