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NY M87005

November 1, 2006

CLA-2-21:RR:NC:2:228 M87005


TARIFF NO.: 2106.90.9998

Mr. Dan Ritchie
Tim Hortons
874 Sinclair Road
Oakville, Ontario L6K 2Y1

RE: The tariff classification of a syrup from Canada.

Dear Mr. Ritchie:

In your letters dated August 17, 2006 and October 2, 2006, you requested a tariff classification ruling.

A sample and an ingredients breakdown for “Simple Syrup” were submitted with your first letter. Country of origin and additional ingredient information accompanied your October letter. The sample was examined and disposed of. The product is an amber colored liquid consisting of between 79-81 percent high fructose corn syrup, 9-13 percent water, 3-7 percent glucose, and less than one percent each of molasses, salt, potassium sorbate, and caramel, put up in 2-kg plastic pouches. Restaurants will use the product in its imported condition to coat individual pastries.

The applicable subheading for the Simple Syrup will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or includedotherother other. The rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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