CLA-2-22:OT:RR:NC:232
Mr. Rod Maynard
Frucor Beverages Limited
86 Plunket Avenue
Manukau, Auckland 2104
New Zealand
RE: The tariff classification of carbonated energy drinks from New Zealand.
Dear Mr. Maynard:
In your letter dated August 11, 2014, you requested a tariff classification ruling. The subject merchandise is described as a “ready to drink” carbonated energy drink. The product will be imported in two varieties, V Green and V Blue, which will be imported in 250 milliliter cans for retail sale.
V Green is said to contain carbonated water, sugar, citric acid, sodium citrate, taurine, guarana extract, caramel color, caffeine, glucuronolactone, inositol, niacin, pantothenic acid, riboflavin, pyridoxine hydrochloride, vitamin B12, and artificial flavors.
V Blue is said to contain carbonated water, sugar, citric acid, sodium citrate, taurine, guarana extract, natural flavors, sodium benzoate, potassium sorbate, caffeine, glucuronolactone, caramel color, niacin, pantothenic acid, riboflavin, pyridoxine hydrochloride, vitamin B12, ascorbic acid.
The applicable subheading for the carbonated energy drinks V Green and V Blue will be 2202.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored: Carbonated soft drinks…other. The rate of duty will be 0.2 cents per liter.
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/.
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 Frank Troise at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division