Mr. Patrick E. Mines
52 Queen Street
P.O. Box 1197, Station B
Fort Erie, Ontario
Canada, L2A 5Y2

RE: The tariff classification of a lemon drink mix from Canada.

Dear Mr. Mines:

In your letter dated January 14, 1992, on behalf of R.W. Patten Distributors, you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is stated to contain 89 percent sugar, 9 percent anhydrous citric acid and 2 percent of various other ingredients. The product is complete, requiring only the addition of water to make a finished beverage. The merchandise will be imported in one ton tote bags.

The applicable subheading for the lemon drink mix will be 1701.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other...containing added flavoring matter whether or not containing added coloring. The duty rate will be 6 percent ad valorem.

Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 3.6 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Jean F. Maguire
Area Director
New York Seaport