CLA-2-17:OT:RR:NC:N2:232
Ms. Annais Richer
834 Union Pacific Blvd
Laredo, TX 78045
RE: The tariff classification of beverage bases from Mexico.
Dear Ms. Richer:
In your letter dated February 21, 2022, you requested a tariff classification ruling on behalf of Crook & Marker LLC. A manufacturing flow chart and product literature were submitted with your request.
The subject merchandise is described as three dry beverage bases: A10, B11 and C12. Each base contains a combination of sugar and cereal grains. They will be shipped in 2,200 lb. intermediate bulk containers (IBCs) and used in the manufacture of fermented beverages for human consumption.
Preparation A10 is a substantially white crystalline granular product. It contains 99.7% granulated sugar from sugar cane (polarity greater than or equal to 99.5) and 0.3% milled cereal grains, specifically quinoa flour.
Preparation B11 is a substantially white crystalline granular product containing 99.8% granulated sugar from sugar cane (polarity greater than or equal to 99.5) and 0.2% milled cereal grains, specifically quinoa flour.
Preparation C12 is a substantially white crystalline granular product containing 99.9% granulated sugar from sugar cane (polarity greater than or equal to 99.5) and 0.1% milled cereal grains, specifically quinoa flour.
In your letter, you suggested classification of the merchandise at issue under subheading 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. We disagree. Heading 2106 provides for “Food preparations not elsewhere specified or included . . . Other: Other: Other.” This heading would be applicable to the product only if there was not a heading in the Nomenclature that is more specific.
CBP has consistently classified similar blends in heading 1701, HTSUS. For example, see NY G86340, dated January 29, 2001, which classified in heading 1701 a blend of 99% sugar and 1% gelatin; NY G86384, dated February 8, 2001 (95% sugar, 5% gelatin); NY G86512, dated February 12, 2001 (99% sugar, 1% dried apple juice); NY H82796, dated July 12, 2001 (99.5% sugar, 0.5% cocoa), and NY I86961, dated October 30, 2002 (cinnamon sugar and vanilla sugar blends).
The applicable subheading for the three beverage bases will be 1701.99.1050, HTSUS, which provides for cane or beet sugar and chemically pure sucrose, in solid form: Other: Other… Other. The general rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5050, HTS. The duty rate will be 35.74 cents per kilogram.
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 the 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,
Steven A. Mack
Director
National Commodity Specialist Division