HQ 954578: Modification of DD 876485; Maple Flavored Syrup in 2106, HTSUSA; Food preparation not elsewhere specified or included

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 954578
                                
                          July 19, 1993

CLA-2 CO:R:C:F 954578 LPF

CATEGORY: Classification

TARIFF NO.: 2106.90.6097

Mr. John M. Gleason
Norman G. Jensen, Inc.
3050 Metro Dr.
Suite 300
Minneapolis, MN 55425

RE: Modification of DD 876485; Maple Flavored Syrup in 2106,
    HTSUSA; Food preparation not elsewhere specified or included

Dear Mr. Gleason:

    In Los Angeles District Ruling (DD) 876485, issued July 29,
1992, "Rogers Canadian Maple Flavoured Syrup" was classified in
subheading 2106.90.6097, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as "Food preparations not elsewhere
specified or included: Other: Other: Other: Other: Other, Other:
Other: Other: Containing sugar derived from sugar cane and/or sugar
beets."  Although classified correctly, that ruling contains an
inadvertent omission regarding the packaging of the product.  This
could cause a misinterpretation of the Section 22 quotas pertaining
to sugar-containing products.  A complete description of the
product follows.

FACTS:

    The Rogers Canadian Maple Flavoured Syrup consists of 99.7%
liquid invert syrup and cane sugar syrup blend, 0.1% potassium
sorbate, and 0.2% maple flavor.  The product is packaged in 375 ml
and 750 ml bottles.

ISSUE:

    Whether the syrup, packaged in 375 ml and 750 ml bottles, is
classified in subheading 2106.90.6097 as a food preparation which
is not subject to Section 22 quotas or is classified elsewhere in
the HTSUSA.

LAW AND ANALYSIS:

    The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  The subject product is classified
by application of GRI 1, that is, according to the terms of the



                               -2-

headings of the tariff schedule and any relative section or chapter
notes.  Heading 2106 provides for food preparations not elsewhere
specified or included.  

    The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System, which represent the official
interpretation of the tariff at the international level, facilitate
classification under the HTSUSA by offering guidance in
understanding the scope of the headings and GRI's.  EN(12) to 2106
indicates that the heading includes, "...flavoured or colored
syrups, being sugar solutions with natural or artificial substances
added to give them the flavour of, for example, certain fruits or
plants...."  The maple syrup fits this description.

    Focusing on the applicable subheading, we note in light of the
Section 22 sugar quotas, that the product packaged in 375 ml and
750 ml bottles is considered to be "prepared for marketing to the
retail consumers in the identical form and package in which
imported."  The applicable subheading is 2106.90.6097.

HOLDING:

    The maple syrup packaged in 375 and 750 ml bottles is
classified in 2106.90.6097 as "Food preparations not elsewhere
specified or included: Other: Other: Other: Other: Other, Other:
Other: Other: Containing sugar derived from sugar cane and/or sugar
beets."  In accordance with the United States - Canada Free Trade
Agreement (CFTA), if the product imported from Canada is an
"originating good" as defined by General Note 3(c)(vii)(B), HTSUSA,
it is dutiable at 5 percent ad valorem. 

    DD 876485 is modified accordingly.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division