CLA-2-17:S:N:N1:228
2106.90.6072
Mr. Michael D. Patton
P.T.P. Marketing, Inc.
330 Archimedes Street
Palm Harbor, FL 34683-7002
RE: The tariff classification of cocktail mixes from France
Dear Mr. Patton:
In your letter dated August 29, 1991, you requested a tariff
classification ruling.
Descriptive literature and four samples accompanied your
letter. The samples were examined and disposed of. The products
are described as flavored syrups, packed in 700 milliliter glass
bottles, sold primarily to bartenders for use in the production
of non-alcoholic cocktails. The syrups may also find use in
cooking and baking, and in ice creams and milk shakes. Thirty-
five different flavors are noted in your letter: apricot,
pineapple, anise, yellow and green banana, coffee, cinnamon,
blackcurrant, cherry, lemon, lime, coconut, blue curacao, orange
blossom, strawberry, raspberry, passion fruit, ginger, grenadine,
jasmine, kiwi, mango, melon, frosted mint, green peppermint,
blackberry, orange, almond, grapefruit, peach, pear, apple, pure
cane sugar, rose, and vanilla. Except for the "pure cane sugar"
flavor, all are composed of beet sugar, water, and concentrated
fruit juice or natural flavors. The pure cane sugar variety is
composed solely of cane sugar and water.
The applicable subheading for the sugar cane syrup will be
1702.90, Harmonized Tariff Schedule of the United States (HTS),
which provides for other sugars...derived from sugar cane or
sugar beets: containing soluble non-sugar solids (excluding any
foreign substances that may have been added or developed in the
product) equal to 6 percent or less by weight of the total
soluble solids. For the sugar cane syrup described in paragraphs
(a) and (b) of additional U.S. note 3 to chapter 17, and entered
pursuant to the provisions, the applicable subheading will be
1702.90.3100, HTS. The rate of duty will be 1.4606 cents per
kilogram dutiable on total sugars. For other sugar cane syrup,
the applicable subheading will be 1702.90.3200, HTS. The rate of
duty will be 37.386 cents per kilogram dutiable on total sugars.
In addition, merchandise which is classifiable under subheadings
1702.90.3100 and 1702.90.3200, HTS, which is not subjected to
additional refining or improvements in quality in the United
States, is subject to a supplemental agricultural fee of 2.2
cents per kilogram under subheading 9904.40.60, HTS.
Sugar classifiable under subheading 1702.90.3100, HTS, is
subject to import quotas allocated on a country by country basis,
determined on the origin of the raw sugar. Inquiries on sugar
quota requirements should be made directly to:
United States Department of Agriculture
Foreign Agriculture Service
Sugar Program
Washington, D.C. 20250
The applicable subheading for the coffee flavored syrup will
be 2101.10.4080, HTS, which provides for extracts, essences and
concentrates, of coffee, and preparations with a basis of these
extracts, essences or concentrates or with a basis of
coffee...other...other. The rate of duty will be 10 percent ad
valorem.
The applicable subheading for all other syrups will be
2106.90.6072, HTS, which provides for food preparations not
elsewhere specified or included...other...other...preparations
for the manufacture of beverages...containing sugar derived from
sugar cane and/or sugar beets. The rate of duty will be 10
percent ad valorem.
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