CLA-2-17:RR:NC:SP:232 L83653

Mr. Scott Richie
Andrews Kurth LLP
600 Travis Street, Ste. 4200
Houston, Texas 77002

RE: The tariff classification of ZUKO from Chile

Dear Mr. Richie:

In your letter dated March 24, 2005, on behalf of Corpora Tresmontes S.A., you requested a tariff classification ruling.

A proof of a sample of the product packaging was included with your request. Additional information was submitted in your fax dated April 20, 2005. The subject merchandise is described as ZUKO powdered drink mix. It will be imported in the following flavors: apple, horchata, Jamaican, lemon, mango, melon, orange, peach, pineapple, strawberry and tamarind. The subject merchandise is stated to contain fructose, acidulates, sucrose, sweeteners, a stabilizing agent, natural and artificial flavors, ascorbic acid, clouding agents, an anti-caking agent and artificial colors. The product will be packaged for retail sale in packets of aluminum-polyurethane, each containing 25 grams. The merchandise requires the addition of water to produce a finished beverage.

The applicable subheading for the ZUKO drink mix will be 1702.60.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar…other…other. The general rate of duty will be 5.1 percent ad valorem. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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