HQ 083723: 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 083723

                                     June 2,1989

          CLA-2 CO:R:C:G 083723 JGH

          CATEGORY: Classification

          TARIFF NO.: 2106.90.50

          Mr. Leon A. Salerno
          The Lamborn Company
          1011 High Ridge Rd
          Stanford, Conn 06905

          RE: Classification of Flavored Syrup

          Dear Mr. Salerno:

                Your letter of February 2, 1989, concerns the tariff
          classification under the Harmonized Tariff Schedule of the United
          States (HTSUS) of an orange flavored syrup.

          FACTS:

                The syrup is said to be consist of 48 percent orange juice
          concentrate and 52 percent sugar derived from liquid or
          granulated sugar.  The product will be shipped in 55 gallon drums
          or in bulk liquid tank containers.

          ISSUE:

                Whether the orange flavored syrup is 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, HTSUS, 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 the
          classification is determined first in accordance with the
          headings and relative Section or Chapter Notes.  The Explanatory
          Notes to the HTSUS constitute the official interpretation of the
          HTSUS on the international level.

                The Explanatory Notes to heading 2106 state that flavored
          syrups are classifiable in heading 2106 which covers other food
          preparations, not otherwise specified or included.  One of the
          quota provisions, subheading 9904.60.60, HTSUS, includes other
          bulk food articles containing over 10 percent sugar derived from











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          cane or beet sugar, not of crystalline structure or not in dry
          amorphous form, not in retail consumer packaging, and not subject
          to other import restrictions.  One of the tariff provisions
          affected by this quota provision is subheading 2106.90.50.  Since
          this flavored syrup is described by the quota terms of
          9904.60.60, in that it contains over 10 percent by dry weight
          sugar derived from sugar cane or beets, and is not retail
          packaged or subject to any of the other listed exceptions, it
          would be classified in subheading 2106.90.50, HTSUS.

          HOLDING:

                The orange flavored syrup described above is classified in
          subheading 2106.90.50, HTSUS, dutiable at the rate of 10 percent
          ad valorem.  It is also subject to an annual quota limitation of
          76,203 metric tons pursuant to subheading 9904.60.60, HTSUS.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings DivisionG