CLA-2-21:OT:RR:NC:N2:232
Judy Ma
Harris Freeman & Co., Inc.
3110 E Miraloma Ave
Anaheim CA 92806
RE: The tariff classification of “Sweetened Tea” from India
Dear Ms. Ma:
In your letter dated June 17, 2019, on behalf of your client, Southern Tea LLC, you requested a tariff classification ruling. A sample of the product was included with your request and was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the product.
The subject merchandise is “Sweetened Tea”. In your letter you state that the product contains approximately 93.1 percent sugar, 6.65 percent tea, and 0.25 percent Maltodextrin. The sugar has a stated polarity of 99.8% and is made from cane sugar. The Customs laboratory has determined that the submitted sample of " Sweetened Tea " contains 96.5 percent sucrose on a dry weight basis.
The “Sweetened Tea” mixture passes through a magnetic separator into a volume cup filling machine where it is packed into filter paper tea bags of 1.5 kg in net weight each and then into a food grade PET pouch which is also a moisture barrier film. It will be imported in to the United States twenty pouches to a box and will be used to make sweetened tea beverages in restaurnants.
The applicable subheading for the “Sweetened Tea” will be 2101.20.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The rate of duty will be 30.5 cents per kilogram plus 8.5 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division