2005 October No.64 – CLASSIFICATION


What is the CLASSIFICATION for pancake syrup composed of 38% refined sugar, 22% palm sap, 20% coconut juice flavoring, and 20% water? The product is blended, packaged in 25 ounce bottles, and heat sterilized.

A. 1701.91.3000

B. 1702.30.4080

C. 2106.90.4600

D. 2106.90.9990

E. 2106.90.9998

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The Answer is: D

Citation: HTS Chapter 17, Additional U.S. Note 4; Heading for HTS 2106.90.42 – 46; NY Ruling Letter L83627

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