NY 864894: The tariff classification of "Clarified Citrus and TropicalConcentrate," from Brazil

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.

                                   NY 864894

                                 July 12, 1991 


CLA-2-21:S:N:N1:228  

CATEGORY:  Classification

TARIFF NO.: 2106.90.6074  

Mr. George E. Grimmett
Juices & Beverages, Inc.
2965 West State Road 434,  Suite 200
Longwood, FL  32779 

RE:  The tariff classification of "Clarified Citrus and Tropical
Concentrate," from Brazil

Dear Mr. Grimmett:

     In your letter dated July 1, 1991 you requested a tariff
classification ruling.  

     Two samples accompanied your letter. "Clarified Citrus and
Tropical Concentrate," mix A and B, are thick, yellow liquids
that will be used in the United States primarily as ingredients
in juice blends and beverage bases.  Other uses include ice
cream, yogurt, jelly and jam manufacture.  Mix A contains lime
juice concentrate with .003 ppm added cold pressed lemon oil,
clarified lemon extract, orange extract, evaporated mango puree
and banana puree, and .015 ppm cold pressed orange oil.  Mix B
contains lime juice concentrate with cold pressed lemon oil,
clarified citrus extract from a variety of citrus fruits, banana
puree, mango puree, and cold pressed tropical essence oil flavor. 
The imported concentrates will be frozen, packed in polyethylene
lined, 55-gallon steel drums.
    
     The applicable subheading for these products will be
2106.90.6074, Harmonized Tariff Schedule of the United States
(HTS), which provides for  food preparations not elsewhere
specified or included...other... other...preparations for the
manufacture of beverages...other.  The duty rate will be 10
percent ad valorem.
     
   Articles classifiable under subheading 2106.90.6074, HTS,
which are the products of Brazil, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations. 



     
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport