CLA-2-17:S:N:N1:232-867616
Mr. William J. Maloney
Rode & Qualey
Attorneys at Law
295 Madison Avenue
New York, NY 10017
RE: The tariff classification of various powdered beverage mixes
from Canada.
Dear Mr. Maloney:
In your letter dated October 7, 1991, on behalf of your
client Kraft General Foods, Inc., and its subsidiary, General
Foods Corporation, you requested a tariff classification ruling.
Information was submitted with your initial request dated
October 1, 1991. The subject merchandise consists of four types
of powdered beverage mixes which will be imported in various
flavors. Country Time mix will be imported in lemonade and pink
lemonade flavors; Kool-Aid will be imported in tropical punch,
grape, cherry and orange flavors; Twist will be imported in
grape, lemonade, punch, orange and pink lemonade flavors; Tang
will be imported in natural orange flavor. All of the products
contain over 85 percent by weight sugar with various quantities
of acids, flavor, color, and other ingredients which may include
gums, emulsifiers, preservatives, vitamins, neutralizing agents
and stabilizers. The subject merchandise will be imported in
bulk, packed in corrugated cardboard totes, holding 2,000 pounds
of the product. These items are complete as imported, and
require only the addition of water to make a beverage.
The applicable subheading for the powdered beverage mixes
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 or coloring matter...containing added flavoring matter
whether or not containing added coloring. The duty rate will be
6 percent ad valorem. Currently, these products are not subject
to any quota restrictions.
Goods classifiable under subheading 1701.91.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.2 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport