CLA-2-17:RR:NC:SP:232 H85600

Mr. Gustavo Belgrano
Quest Logistics, Inc.
9999 NW 89 Ave. Bay #3
Medley, Florida 33178

RE: The tariff classification of powdered soft drinks from Columbia

Dear Mr. Belgrano:

In your letter dated August 3, 2001, on behalf of Incauca Alimentos y Refrescos S.A., you requested a tariff classification ruling.

Samples of the packaging of the merchandise were included with your request. Information was submitted with your initial request dated May 29, 2001. The subject merchandise is called "Twist" and "Jugui". All of the products contain over 89 percent refined sugar, with various quantities of citric acid, sodium citrate, ascorbic acid, calcium citrate, flavors, maltodextrine, gums, colors, etc. The products will be imported in various flavors including tropical fruit, tropical fruit punch, instant passion fruit, instant blueberry, instant lime, and instant orange. The drink mixes will be imported packaged for retail sale in foil packs having a net weight of 110 grams.

The applicable tariff provision for the "Twist" and "Jugui" powdered soft drinks, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules 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 ...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 chapter 17 and entered pursuant to its provisions. The general rate of duty will be 6 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the general rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in 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 Columbia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and 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 646-733-3031.


Robert B. Swierupski
National Commodity
Specialist Division