CLA-2-21:OT:RR:NC:2:228

Mr. John Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP
399 Park Avenue
New York, NY 10022-4877

RE: The tariff classification of a drink preparation from Korea and Japan

Dear Mr. Schoenig:

In your letter dated December 1, 2010, on behalf of Grand Supercenter, Inc., Lyndhurst, NJ, you requested a tariff classification ruling.

One sample and ingredients breakdowns for four products were submitted with your letter. The sample, marked “product of Korea,” was examined and disposed of. Korean Honey Citron Tea is a food product in the form of an amber-colored, gelatinous material with pieces of fruit peel suspended in the mass. It is said to be composed of approximately 40 percent sugar, 38 percent citron, 12 percent fructose, 3 percent water, 2 percent, each, of honey, isomalto oligo syrup and citron juice, and less than one percent, each, of citron acid and cellulose. The product is packed for retail sale in a glass jar containing 2.2 pounds, net weight, and is used to make a “tea” by mixing a spoonful of the material in hot or cold water.

The applicable subheading for this product will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the ginger, plum, and jujube honey drink preparations. Your request for a classification ruling should include a sample of each product. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 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 Stanley Hopard at (646) 733-3029.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division