CLA-2-17:OT:RR:NC:N2:232

Ira L. Schmidt
P.O. Box 596
Jupiter, Florida 33468-0596

RE: The tariff classification of Date Syrup from the United Arab Emirates

Dear Mr. Schmidt:

In your letter dated April 6, 2017, on behalf of your client Concept FZE, you requested a tariff classification ruling. A sample of the product was included with your request and was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the product.

The subject matter is Date Syrup manufactured by a heat process. The product is used as a sweetening alternative in the industrial food service production of bakery and confectionery products, juice bars, etc. The item may also be sold for retail sale. The Date Syrup is labelled with the trade name “Tala Dates Syrup”.

According to Customs Laboratory Report no. NY20170925, dated December 21, 2017: “The Date Syrup is a brown paste packaged in a plastic bottle labeled “Tala Dates Syrup”. The product contains 32.1 percent fructose (41.4% on a dry basis), 17.4 percent glucose (22.5% on a dry basis) and 22.5 percent water.”

The applicable subheading for the Date Syrup will be 1702.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Glucose and glucose syrup, containing in the dry state at least 20 percent but less than 50 percent by weight of fructose, excluding invert sugar: Other. The general rate of duty will be 5.1 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 telephone number (301) 575-0156, or at the website 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 frank.l.troise.cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division