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 > 1998 NY Rulings > NY C80307 - NY C80386 > NY C80381

Previous Ruling Next Ruling
NY C80381

---

October 27, 1997

CLA-2-21:RR:NC:2:228 C80381

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400, 2106.90.9500, 2106.90.9700

Brent Malloy
Senba USA, Inc.
100 Pine Street, Suite 225
San Francisco, CA 94111

RE: The tariff classification of food ingredient from Japan.

Dear Mr. Malloy:

In your letters dated August 29,1997, and September 29, 1997, you requested a tariff classification ruling.

The products are spray dried alcohol powders (rum, brandy, whisky, red wine, white wine, mirin, and sake) consisting of between 63-69 percent sugar, 28-32 percent alcohol, and 1-4 percent water. The powders are to be used as an ingredient in the manufacture of soup mix, seasoning mix, dessert mix, pudding, ice cream, jelly, jam, candy, chocolate, etc.

The food ingredient will contain over 10 percent cane or beet sugar, by dry weight, and may contain over 65 percent sugar. When containing over 65 percent sugar, the applicable subheading will be 2106.90.9400 HTS, which provides for food preparations not elsewhere specified or included...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 31.4 cents per kilogram plus 9.2 percent ad valorem. When containing over 10 percent and up to 65 percent, and imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, the applicable subheading will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included...other...other...other... articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 31.4 cents per kilogram plus 9.2 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 Stanley Hopard at 212-466-5760.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also:

• Tariff No.: 2106.90.94 - Food preps, nesoi, n/o 10% milk solids, o/65% sugar, descr. in add US note 2 to Ch.17, not subject to add US note 7 to Ch. 17, not GN15
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15