CLA-2-17:OT:RR:NC:N2:232
Diane Richter
World Finer Foods, LLC
1455 Broad Street, 4th Floor
Bloomfield, NJ 07003
RE: The tariff classification of coconut palm syrup from the Netherlands and date syrup from Belgium. Correction to Ruling Number N285393.
Dear Ms. Richter:
In NY ruling N285393, dated September 13, 2017, two products described as coconut palm syrup and date syrup were classified in subheading 1702.40.4000 (HTSUS), with a general rate of duty of free. Upon review, we believe that the duty rate was incorrect, and the ruling should be modified.
In your letter dated April 12, 2017 you requested a tariff classification ruling. Samples of the products and descriptive literature were included with your request. The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the products.
The subject matter consists of two types of syrup: coconut palm syrup and date syrup. The coconut palm syrup is manufactured by mixing coconut flower sugar with water, boiling the mixture down, filtering to a syrup and an additional filtration process. The date syrup is manufactured by mixing the dates with water, boiling them down, pitting the kernel, and pressing, filtering and thickening into a syrup. The coconut palm syrup is labelled with the trade name “Rapunzel Kokosbluten Surip”. The date syrup is labelled with the trade name “Rapunzel Dattelsirup”.
According to Customs Laboratory Report no. NY20170632, dated July 27, 2017:
Product 1 labeled “Rapunzel Kokosbluten Surip” is a light brown viscous liquid packed in a plastic bottle. The item contains 20.1 percent water, 21.5 percent fructose (26.9 % on a dry basis), 22.9 percent glucose (28.7% on a dry basis) and 28.3 percent sucrose (35.4% on a dry basis). No added flavors, colors, or dairy products were observed.
Product 2 labeled “Rapunzel Dattelsirup” is a dark brown viscous liquid packed in a plastic bottle. The item contains 21.1 percent water, 16.9 percent fructose (21.4% on a dry basis), 18 percent glucose (22.8% on dry basis) and 36.7 percent sucrose (46.5% on a dry basis). No added flavors, colors, or dairy products were observed.
The applicable subheading for the coconut date syrup and 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 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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division