CLA-2-17:RR:NC:SP:232 C87393

Mr. Mike Leahy
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of Liquid Light Amber Invert Syrup from Canada.

Dear Mr. Leahy:

In your letter dated April 29, 1998, on behalf of Best Foods Canada Inc., you requested a tariff classification ruling.

Information and a sample were submitted with your initial request dated March 16, 1998. Additional information was submitted in your letter dated May 4, 1998 and in your fax dated May 11, 1998. The subject merchandise is described as a Liquid Light Amber Invert Syrup produced by combining and processing Jet 3 Syrup, liquid invert (50 grade), liquid sucrose and filtered water. The product will contain 72 percent solids by weight, with 66 percent sucrose and 34 percent invert sugar. Of the total soluble solids, the product will contain 3.5 percent soluble non-sugar solids. The syrup will be shipped in bulk liquid tank trucks and used in the production of "Old Time Maple Syrup."

The applicable subheading for the Liquid Light Amber Invert Syrup, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1702.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...sugar syrups not containing added flavoring or coloring matter...other...derived from sugar cane or sugar beets: containing soluble non-sugar solids (excluding any foreign substances that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. The general rate of duty will be on the total sugars at the rate of 3.6606 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1702.90.2000, HTS. The rate of duty will be on the total sugars at the rate of 37.84 cents per kilogram.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division