CLA-2-22:RR:NC:SP:232 I81677
Mr. Mike Mokhtare
Minoo Trading Co.
4 Saronna
Irvine, CA 92614
RE: The tariff classification of “ZamZam” Yogurt Soda Drink from Turkey and Iran
Dear Mr. Mokhtare:
In your letter dated May 14, 2002 you requested a tariff classification ruling.
Samples were included with your request. The subject merchandise is stated to contain water, milk, yogurt culture and salt. The product label lists the ingredients as milk, carbonated water, yogurt culture and salt. It is noted that the product label describes the merchandise as having a mint flavor, but no flavor is listed in the ingredients. You indicate that the product contains 9.17 percent milk solids. The merchandise will be imported in 500 milliliter plastic bottles.
The applicable subheading for the “ZamZam” Yogurt Soda Drink, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, ...containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages...: Other: Milk-based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, 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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division