CLA-2-17:RR:NC:SP:232 F89359

Mr. William J. Marston
Davies, Turner & Co.
755 N. Route 83, Suite 221
Bensenville, IL 60106

RE: The tariff classification of "Tang" from the Philippines

Dear Mr. Marston

In your letter dated July 6, 2000, on behalf of original Oriental Foods Delight Inc., of West Chicago, Illinois, you requested a tariff classification ruling.

You submitted descriptive literature and a sample with your request. The merchandise in question is "Tang" powdered beverage mix. The sample submitted was a foil packet containing 250 grams, net, of orange flavor. It will be imported for retail sale. The ultimate consumer will create a finished product by adding water. The product is said to contain sugar, citric acid, orange juice solids, vitamins, flavors, colors, and small quantities of various other ingredients.

The applicable subheading for the "Tang" powdered drink mix, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, 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 or coloring matter: Containing added flavoring matter whether or not containing added coloring: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to this chapter

and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under subheading 1701.91.5800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Articles classifiable under subheading 1701.91.5400, HTS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at At the Web site, click on "CEBB" then search for the term "GSP".

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 John Maria at (212) 637-7059.


Robert B. Swierupski
National Commodity
Specialist Division