CLA-2-17:RR:NC:SP:232 D83344

Mr. Jose Rodriguez-Ema
Diversified Foods, Incorporated
P.O. Box 56278
New Orleans, Louisiana 70156-6278

RE: The tariff classification of Powdered Drink Mixes from Costa Rica.

Dear Mr. Rodriguez-Ema:

In your letter dated October 5, 1998 you requested a tariff classification ruling.

The subject merchandise is described as powdered drink mixes, which will be imported in the following flavors: orange, fruit punch, strawberry, cherry, grape and lemonade. The products all contain at least 75 percent sugar with no less than 12 percent fructose. There are also various quantities of citric acid, flavor, sodium citrate, modified corn starch, tricalcium phosphate, and small quantities of various other ingredients. The submitted product labels show that the drink mixes have a net weight of 19 ounces. The subject merchandise will be sold in supermarkets.

The applicable tariff provision for the powdered drink mixes, 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 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 rate of 35.9 cents per kilogram plus 5.4 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 which are classifiable under subheading 1701.91.5400, HTS, which are products of Costa Rica are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

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 212-466-5730.


Robert B. Swierupski
National Commodity
Specialist Division