CLA-2-21:S:N:N7:228 805448
Mr. George Grimmett
Juices & Beverages, Inc.
2180 West State Road 434, Suite 2164
Longwood, Florida 32779
RE: The tariff classification of a beverage ingredient from
Brazil.
Dear Mr. Grimmett:
In your letter dated December 16, 1994 you requested a
tariff classification ruling.
The subject of the ruling request is the liquid obtained
from pressing orange peel and/or core after the normal juice and
pulp is extracted. The liquid is treated with enzymes and resins
before filtering and evaporating to obtain the desired brix. No
preservatives are added before it is filled into 55 gallon drums
and frozen. It will be used as an ingredient in the production
of fruit tea, fruit cola, and other fruit beverages.
The applicable subheading for the food preparation will be
2106.90.9973, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...other...preparations for the
manufacture of beverages...other. The rate of duty will be 9.4
percent ad valorem.
Articles classifiable under subheading 2106.90.9973, HTS,
which are products of Brazil, are entitled to duty-free treatment
under the Generalized System of preferences (GSP), upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport