CLA-2-21:RR:NC:N2:228 L83627

Ms. Michele Whisenant
Ghedi International, Inc.
8002 Burleson Road
Austin, TX 78744

RE: The tariff classification of a syrup product from Chile

Dear Ms. Whisenant:

In your letters dated January 31, 2005 and March 24, 2005 you requested a tariff classification ruling.

A sample, submitted with your January letter, was examined and disposed of. Palm Tree Syrup is composed of 38 percent refined sugar, 22 percent palm sap, 20 percent coconut juice, and 20 percent water. The syrup is prepared by blending the ingredients, packing for retail sale in plastic bottles containing 330 and 700 grams, and heat sterilizing. The product is used as a table syrup, for waffles, crepes, pancakes, ice cream, and other products.

The applicable subheading for the palm tree syrup will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…canned. The rate of duty will be 6.4 percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division