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NY I82425

May 31, 2002

CLA-2-19:RR:NC:2:228 I82425


TARIFF NO.: 1901.90.4200; 1901.90.4300

Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of syrups from Canada

Dear Mr. Morgan:

In your letter dated May 6, 2002, on behalf of Giraffe Beverages, Inc., Burlington, Ontario, Canada, you requested a tariff classification ruling.

The principle ingredients in White Chocolate Syrup are identified as 42 percent sugar, 24 percent sweetened condensed milk, 19 percent water, and 12 percent high fructose corn syrup. Flavoring and preservatives account for the remaining ingredients. Caramel Syrup consists of 44 percent sweetened condensed milk, 19 percent high fructose corn syrup, 17.5 percent white sugar, 9 percent water, and 6.2 percent brown sugar, unstated quantities of flavor and preservatives account for the remaining ingredients. The products will be sold to food service establishments for use as a coffee flavoring or dessert topping, packed in a 1½-gallon bag-in-box container with a pump dispenser enclosed in the container.

The applicable subheading for the White Chocolate Syrup and the Caramel Syrup, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoanot elsewhere specified or includedotherotherdairy products described in additional U.S. note 1 to chapter 4dairy preparations containing over 10 percent by weight of milk solidsdescribed in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Dark Chocolate Syrup. Your request for a classification ruling should include the Brix of the high fructose corn syrup and the weight, in kilograms, of the bag-in-box container. When this information is available, you may wish to consider resubmission of your request.

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 646-733-3029.


Robert B. Swierupski

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