CLA-2-21:OT:RR:NC:N4:228
Ms. Pamela M. Johnson
Starbucks Coffee Company
2401 Utah Avenue South
Seattle, WA 98134
RE: The tariff classification of sugar-free mocha flavored syrup from Canada
Dear Ms. Johnson:
In your letter dated February 7, 2017 you requested a tariff classification ruling.
An ingredients breakdown, manufacturing process, and flow chart accompanied your inquiry. Sugar-free mocha flavored syrup is said to be composed of water, natural and artificial flavors, caramel color, cellulose gum, salt, citric acid, sucralose, sodium benzoate, red 40, yellow 5, and blue 1. The syrup will be used as a flavoring in Starbucks coffee beverages. The product will be packed in plastic PETE (polyethylene terephthalate) bottles, 2.3 pounds, net weight.
The applicable subheading for the sugar free mocha flavored syrup will be 2106.90.9871, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . preparations for the manufacture of beverages: containing high-intensity sweeteners (e.g., aspartame and/or saccharin. The general rate of duty will be 6.4 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 the World Wide Web at https://hts.usitc.gov/current.
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 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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division