HQ 953925: Decision of Application for Further Review of Protest No. 1001-2-104692 and 1001-2-106524, on the classification of Ribena Blackcurrant Syrup, a product of England.

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 953925
                           
                              December 10, 1993

CLA-2 CO:R:C:F 9539250 JGH

CATEGORY: Classification

TARIFF NO.: 2106.90.6000

Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York  10048

RE:  Decision of Application for Further Review of Protest
     No. 1001-2-104692 and 1001-2-106524, on the classification
     of Ribena Blackcurrant Syrup, a product of England.

Dear Sir:

     The protest filed at your port concerns a shipment of the
product entered on March 23, 1992, and liquidated July 17, 1992.

FACTS:

     A sample of the product in a 32-ounce glass bottle is
labeled Ribena Concentrated Blackcurrant Juice Drink. 
Ingredients are said to include, in addition to water and sugar,
blackcurrant juice, glucose syrup, citric acid, vitamins,
preservatives, and natural (grapeskin) color.  To make the drink,
it is recommended that the concentrate be diluted with 4 parts
water to one part Ribena.

ISSUE:

     Classification of blackcurrant juice drink concentrate under
the Harmonized Tariff Schedule of the United States (HTSUS).

LAW AND ANALYSIS:

     It is the protestant's opinion that the blackcurrant juice
concentrate is classifiable as a sugar syrup in Heading 1702,
HTSUS; specfically, as other fructose syrup, containing in the
dry state more than 50 percent by weight of fructose.  However,
the Explanatory Notes (ENs), which provide an interpretation of
the HTS on the international level, point out that the syrups
covered in that part are those sugar syrups, other than aqueous
solutions of chemically pure sugars, which do not contain added
flavoring or coloring matter.  Therefore, since Ribena contains  
                            - 2 -

both a fruit juice and coloring matter, it can not be classified
as sugar syrup in Heading 1702, HTSUS.

     The ENs to Heading 2106, HTSUS, which covers other food
preparations not elsewhere specified or included, note that
included are various preparations to be used in the manufacture
of beverages, such as flavored colored syrups, which are sugar
solutions flavored by certain fruits such as raspberry,
blackcurrant, lemon, etc.; syrups flavored with fruit juices; and
concentrated fruit juices with the addition of citric acid,
essential oils, synthetic sweeteners.  It also points out that
such preparations are intended to be consumed as beverages after
simple dilution with water.  It is clear that these descriptions
cover products like Ribena Concentrated Blackcurrant Juice Drink.

     Ribena Concentrated Blackcurrant Juice Drink is classifiable
under the provision for other food preparations in subheading
2106.90.6000, HTSUS (for 1992 entries).


HOLDING:

     You are directed to deny the protests in full.

     A copy of this decision should be furnished the protestant
along with the Form 19 Notice of Action.

                              Sincerely,




                              John Durant, Director