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 > 2007 NY Rulings > NY N009066 - NY N009168 > NY N009129

Previous Ruling Next Ruling
NY N009129

April 16, 2007



TARIFF NO.: 2106.90.9400

Mr. Ari Powell
Giraffe Food & Beverage Inc.
7 Selby Road
Brampton, Ontario
Canada L6W 1K5

RE: The tariff classification of a beverage concentrate from Canada.

Dear Mr. Powell:

In your letter dated March 28, 2007, you requested a tariff classification ruling.

The product is a liquid beverage concentrate composed of 53 percent sugar, 45 percent filtered water, with the balance of the ingredients consisting of citric acid, natural and artificial lemon/lime flavor, xanthan gum, and sodium benzoate. The concentrate is packed in 1.5, 3, and 5-gallon bag-in-box containers for non-retail use. The containers are designed for connection to a fountain dispensing system that mixes the product with either water or carbonated water to make a beverage.

The applicable subheading for the flavored beverage concentrate will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedother otherarticles 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 28.8 cents per kilogram plus 8.5 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

Previous Ruling Next Ruling

See also: