HQ 084526: Tariff Classification of Flavored Syrup

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084526

                                   August 16, 1989



          CLA-2 CO:R:C:G  084526 SS; 839787 NY

          CATEGORY:  Classification

          TARIFF NO.: 2106.90.50, 9904.60.60

          Mr. Rolf A. von Bleichert
          McCain Citrus Inc.
          1-11 Montgomery Street
          Hillside, N.J. 07205

          RE:  Tariff Classification of Flavored Syrup

          Dear Mr. von Bleichert:

               This letter is in response to your request of April 12,
          1989, addressed to our New York office concerning a
          classification ruling of an orange drink base and a lemon drink
          base, under the Harmonized Tariff Schedule of the United States
          (HTSUS).

          FACTS:

               The syrups under consideration are stated to be as follows:

                   1. Orange Drink Base- 58' Brix

                   51% by solids sugar/49% concentrate orange juice.  The
                   specifications per gallon are as follows:

          Ingredient             Pound Solids   Pounds     Gallons

          A. 67.5` Brix
             Sugar Syrup         3.0825         4.56674    0.41127

          B. 65` Brix
             Concentrated
             orange juice for
             manufacturing       3.0825         4.74239    0.43203

          C. Water               -----             ---     0.15670

                                 6.165                     1.0000















                                         -2-

               2. Lemon Drink Base- 58` Brix

                  51% by solids sugar/49% concentrated
                  Lemon Juice for manufacturing.

               The specifications per one gallon are as follows:

               Ingredient        Pound Solids   Pounds     Gallons

               A. 67.5` Brix
                  sugar syrup    3.0825         4.56674    0.41127

               B. 52` Brix
                  Concentrated
                  Lemon Juice    3.0825         5.92831    0.57306

               C. Water          ------          ----      0.01567

                                 6.165                     1.00000

          ISSUE:

               Whether the flavored orange and lemon syrups are
          classifiable under the provision for other food preparations, not
          elsewhere specified or included, in subheading 2106.90.50, HTSUS,
          and subject to the quotas established pursuant to Section 22 of
          the Agricultural Adjustment Act, as amended, as set out in
          subheading 9904.60.60, HTSUS, or classified in subheading
          2106.90.60, and not subject to quota restrictions.

          LAW AND ANALYSIS:

               Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI).  GRI 1 provides that
          classification is determined first in accordance with the terms
          of the headings and any relative Section or Chapter notes.

               Heading 2106, HTSUS, provides for food preparations not
          elsewhere specified or included.  The Explanatory Notes to this
          heading, which constitute the official interpretation of the
          HTSUS at the international level, state that flavored syrups are
          classifiable in heading 2106, HTSUS.

               Flavored syrups are specifically classifiable in subheading
          2106.90.50 or 2106.90.60, HTSUS, depending on whether they are
          subject to quotas established pursuant to Section 22 of the
          Agricultural Act, as amended.  In order to determine whether the
          flavored syrups in issue are classifiable in subheading
          2106.90.50 or 2106.90.60, HTSUS, it is necessary to determine
          whether these syrups are subject to quota restrictions.












                                        - 3 -

               Subheading 9904.60.60 provides for articles containing over
          10 percent by dry weight of sugars derived from sugar cane or
          sugar beets, not of crystalline structure or not in dry amorphous
          form, not in retail consumer packaging, and not subject to other
          import restrictions.  The syrups under consideration contain over
          10 percent by dry weight of sugar derived from sugar cane or
          sugar beets, are not packaged for sale to the retail consumer,
          and are not  subject to other import restrictions.  Accordingly,
          the subject merchandise is described in subheading 9904.60.60.
          Subheading 2106.90.50, HTSUS, is one of the tariff provisions
          listed in the quota subheading 9904.60.60, HTSUS.  Therefore,
          this merchandise is classifiable in subheading 2106.90.50, HTSUS.

          HOLDING:

               The orange flavored syrup and the lemon flavored syrup under
          consideration are classifiable in subheading 2106.90.50, HTSUS,
          dutiable at a rate of 10 percent ad valorem.  This merchandise is
          also to annual quota limitation of 76,203 metric tons pursuant to
          subheading 9904.60.60.

                                      Sincerely,




                                      John Durant, Director
                                      Commercial Rulings Division




























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