CLA-2-17:OT:RR:NC:232
Ms. Ninfa Dimora-Mines
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada
RE: The tariff classification of “Rogers Pancake Syrup” from Canada
Dear Ms. Dimora-Mines:
In your letter dated Dec. 31, 2009, on behalf of your client, Lantic, Inc., you requested a classification ruling. An ingredients breakdown and sample were submitted with your request. The sample was submitted to the Customs laboratory for analysis. The product, “Rogers Pancake Syrup”, is described as a table syrup produced from a combination of inverted liquid sugar and lower purity syrups that provide flavor and color to the product.
According to the information provided, the syrup is produced by acidifying, with phosphoric acid, high purity sugar syrup of 60 to 63 percent sugar solids. The acidified sugar is heated to 65 degrees Celsius until fully inverted. Colored, low purity refinery syrups are then added until the desired color and purity are obtained for the final product. Lime is added to neutralize the acid and create a calcium phosphate precipitate that is filtered out. The filtered material is then pan boiled to a final density of 72 to 73 percent hydrometer solids. The product has a Brix of 72 to 73 percent, with 0.1 percent Potassium Sorbate and 0.5 to 1.5 percent Ash. The total sugar on a dry basis is said to be 96 percent, comprised of 37 percent sucrose and 59 percent invert. The total soluble non-sugar solids are said to be 2.2 to 3 percent. The raw cane sugar used to manufacture the pancake syrup will be obtained from various countries such as Guatemala, Australia, Peru, El Salvador and/or Brazil. The potassium sorbate is a product of China. The finished product would be packaged in the following containers: 750 mL PVC, 1.5 liter PVC, 3 liter PVC, 5 US plastic gallons and 46 imperial gallon steel drums.
According to Customs Laboratory Report no. NY20100024, dated March 22, 2010, “the sample, a brown viscous liquid packaged in a plastic bottle labeled “Rogers Pure Pancake Syrup” contains 26.9 percent of fructose, 29.8 percent of glucose and 35.1 percent of sucrose on dry basis. The product has a brix value of 72.4 (20 C) and contains 6.8 percent of soluble non-sugar solids in the total soluble solids. The moisture content is 26.4 percent. The product does not contain any added flavor or color.”
The applicable subheading for the “Rogers Pancake Syrup” will be 1702.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other sugars…sugar syrups not containing added flavoring or coloring matter…other… derived from sugar cane or sugar beets…other…other. The general rate of duty will be 0.35 cents per liter.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division