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NY D82088

September 10, 1998

CLA-2-21:RR:NC:2:228 D82088


TARIFF NO.: 2101.12.9000; 2106.90.9997

Mr. Robert Ledoux
Arome Fleurs et Fruits Inc.
910 boule du Seminaire
St-Jean-sur-Richelieu, Quebec, Canada J3A 1B5

RE: The tariff classification of "syrups" from Canada

Dear Mr. Ledoux:

In your letter dated August 26, 1998 you requested a tariff classification ruling. Four samples and ingredients breakdowns were submitted with your letter. The products, described as "syrups," are in the form of free-flowing liquids, in which are suspended particles of fruits, herbs, and other plant parts. Coffee Syrup is composed of 45 percent sugar, 40 percent water, 14 percent coffee, and one percent coffee essence. Apple and Lavender Syrup contains 49 percent sugar, 32 percent apple juice, 18 percent water, one percent lemon juice, and less than one percent lavender. Kiwi and Anise Syrup is 47 percent sugar, 47 percent water, 5 percent kiwi, one percent lemon juice, and less than one percent each of alcool (sic), anise, fennel, and orange flowers. Pansy and Blackberry Syrup is made from 45 percent sugar, 35 percent water, 14 percent white wine, 5 percent pansy petals, and one percent blackberry essence. All are put up for retail sale in glass bottles containing 180 milliliters (6 ounces, net weight), and will be used as dessert toppings.

The applicable subheading for the Coffee Syrup will be 2101.12.9000, Harmonized Tariff Schedule 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 rate of duty will be 9 percent ad valorem.

The applicable subheading for the Apple and Lavender Syrup, Kiwi and Anise Syrup, and Pansy and Blackberry Syrup will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7.6 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.


Robert B. Swierupski

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