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May 7, 1999

CLA-2-21:RR:NC:2:228 D87061


TARIFF NO.: 2106.90.9400

Mr. Stephen W. Marlow
Tower Group International Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of a flavored syrup from Canada.

Dear Mr. Marlow:

In your letter dated January 19, 1999, on behalf of JLB Commodities Inc., you requested a tariff classification ruling. A sample and an ingredients breakdown was submitted with your letter. The sample was forwarded to the United States Customs laboratory for analysis. “Sweet Vanilla” is a viscous syrup with a weak smell of vanilla is stated to contain 66.8 percent sugar, 32.2 percent water, and 1 percent flavor. Laboratory analysis found the sample contained over 65 percent cane or beet sugar on a dry weight basis. The syrup will be imported in bulk, and used as an ingredient in commercially manufactured ice creams.

The applicable subheading for the ”Sweet Vanilla” 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 29.6 cents per kilogram plus 8.8 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 212-637-7065.


Robert B. Swierupski

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