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NY 845505

CLA-2-21:S:N:N1:228 845505


TARIFF NO.: 2106.90.6097

Ms. Fabienne Jolly
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of liqueur concentrates from Switzerland.

Dear Ms. Jolly:

In your letters dated August 7, 1989 and August 15, 1989, you requested a tariff classification ruling.

The products are described as liqueur concentrates, prepared by distillation, composed of varying percentages of alcohol and vegetable substance. Kirsh, Rum, Framboise, and William Pear Brandy are said to be a "pure distillate" of cherries, sugar cane, raspberries and pears, respectively. Eau de Vie C, Fine a L'Orange, and Triple Sec contain added sugar and/or water and flavoring. The products will be imported in bottles, and used in the preparation of cakes, batters, souffles, candy fillings, mousses, and frostings.

The applicable subheading for the Eau de Vie C, Fine a L'Orange, and Triple Sec will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Kirsh, Rum, Framboise, and William Pear Brandy concentrate. Your request for a classification ruling should include 4-ounce samples of each distillate. Provide analysis and specifications for each product. Are the distillates obtained from the extraction of essential oils? Are they aqueous distillates or alcoholic distillates? Please provide a flowchart indicating the entire manufacturing process.
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.


Jean F. Maguire
Area Director

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