NY a85882: The tariff classification of flavored "syrups" from France.

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 A85882
                         August 19, 1996


CLA-2-21:RR:NC:FC:228 A85882  

CATEGORY:  Classification

TARIFF NO.: 2106.90.9500, 2106.90.9700  

Mr. Jean Marc Gallerie
Routin America, Inc.
P.O. Box 193
Basking Ridge, NJ  07920

RE:  The tariff classification of flavored "syrups" from France.

Dear Mr. Gallerie:

     In your letter dated July 24, 1996, you requested a tariff
classification ruling.

     Ingredients breakdowns for 21 products accompanied your
letter.  A sample submitted separately, was examined and disposed
of.  Each "1883 de Philibert Routin" brand "syrup" is composed of
liquid sucrose (67 brix), liquid fructose (75 brix), water,
natural extracts, and flavors, and is imported in glass bottles
containing 700 milliliters.  On a dry weight basis, each  product
contains over 10 percent, but less than 65 percent, cane or beet
sugar.  They are intended for sale to gourmet coffee and food
distributors, for use as flavoring ingredients in coffee, water,
soda, ice cream, yogurt, pastries and cocktails. 

     The applicable subheading for the "syrups", if imported in
quantities that fall within the limits described in additional
U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff
Schedules of the United States (HTS), which provides for food
preparations not elsewhere specified or included...other...other
...articles containing over 10 percent by dry weight of sugar
described in additional U.S. note 3 to chapter 17...described in
additional U.S. note 8 to chapter 17 and entered pursuant to its
provisions.  The rate of duty will be 10% ad valorem.  If the
quantitative limits of additional U.S. note 8 to chapter 17 have
been reached, the products will be classified in subheading
2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per
kilogram plus 9.5 percent ad valorem.  In addition, products
classified in subheading 2106.90.9700, HTS, will be subject to
additional duties based on their value, as described in
subheadings 9904.17.49 to 9904.17.56, HTS.


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

     A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported.  If you have any questions
regarding the ruling, contact National Import Specialist Stanley
Hopard at 212-466-5760.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division