NY 862737: The tariff classification of beverage flavorings from Mexico

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 862737

                                  May 8, 1991


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

CATEGORY:  Classification

TARIFF NO.: 2106.90.6099  

Mr. Robert McIntyre
Griffith Laboratories
One Griffith Center
Alsip, IL  60658-3495

RE:  The tariff classification of beverage flavorings from Mexico

Dear Mr. McIntyre:

     In your letter dated April 15, 1991, you requested a tariff
classification ruling.  

     The products are syrup-like items, put up in single-serving
packets, sold to fast food restaurants.  Patrons will be given
the flavor packet of their choice when they purchase a fountain-
dispensed soft drink.  The flavorings will be produced in five
varieties - cherry, lemon, chocolate, strawberry, and vanilla -
all of which will contain high fructose corn syrup, water,
artificial and/or natural flavoring, and preservatives.
Other ingredients, depending on variety, include cocoa powder,
milk, salt, propylene glycol, coloring, modified food starch, gum
arabic, glycerol ester, and brominated vegetable oil.

     The applicable subheading for the cherry, lemon, strawberry,
and vanilla flavorings will be 2106.90.6099, Harmonized Tariff
Schedule of the United States (HTS), which provides for food
preparations not elsewhere specified or
included...other...other...other.  The rate of duty will be 10
percent ad valorem.       

     Articles classifiable under subheading 2106.90.6099, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.

     Your inquiry does not provide enough information for us to
give a classification ruling on the chocolate flavoring.  Your
request for a classification ruling should include an ingredients
breakdown, by weight, the type of milk used to make this product
(i.e., skim, whole, fluid, dry, etc.), and the product's
butterfat content.
   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