CLA-2-22:OT:RR:NC:N2:232
Kathy Hong
DK Express Inc.
500 W. 190th St. Suite 200
Gardena, CA 90248
RE: The tariff classification of Flavored Milk-based Drinks from South Korea
Dear Mrs. Hong:
In your letter dated June 14,2018 you requested a tariff classification ruling on behalf of Binggrae Co. Ltd. Ingredients breakdowns were provided with your request.
The subject merchandise is described as Flavored Milk-based Drinks. The ready-to-drink beverages will be imported in 6.8 fl oz. Tetra Pak containers for retail sale. The product is available in three flavors: banana, strawberry and melon.
The “Banana Flavored Milk Drink” consists of 60 percent milk, 29.81 percent water, 6.7 percent sugar, 3 percent dextrin and less than one percent banana juice concentrate, artificial flavors, mono-and diglycerides of fatty acids, carrageenan, annatto (for color) and guar gum. The total milk solids are said to be 11.9 percent and the total milk fat content is 2.28 percent.
The “Strawberry Flavored Milk Drink” consists of 60 percent milk, 30.62 percent water, 6.9 percent sugar, 1.93 percent skim milk powder and less than one percent whey powder, strawberry juice concentrate, artificial flavor, mono- and diglycerides of fatty acids, cochineal (for color), carrageenan and guar gum. The total milk solids are said to be 14.4 percent and the total milk fat content is 2.28 percent.
The “Melon Flavored Milk Drink” consists of 60 percent milk, 30.66 percent water, 6.9 percent sugar, 1.93 skim milk powder and less than one percent melon juice concentrate, artificial flavor, mono and diglycerides of fatty acids, Carrageenan, guar gum, FD & C Yellow 5 and FD &C Blue 1. The total milk solids are said to be 14.4 percent and the total milk fat content is 2.28 percent.
The applicable subheading for the Flavored Milk-based Drinks, if entered while the tariff rate quota remains open, will be 2202.99.2400, 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:: Other: Milk-based drinks: Other: Described in additional U.S. note 11 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 17.5 percent ad valorem.
The applicable subheading for the Flavored Milk-based Drinks, if entered after the tariff rate quota is closed, will be 2202.99.2800, 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:: Other: Milk-based drinks: Other: Described in additional U.S. note 11 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 23.5 cents per liter plus 14.9 percent ad valorem. Also, products classified in subheading, 2202.99.2800, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01, HTSUS.
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 the World Wide Web at https://hts.usitc.gov/current.
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 website 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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division