CLA-2-22:S:N:N7:232-883858
Mr. Stephen R. Jakob
Tree Fresh Juices Inc.
Unit 1, 11 Garden Avenue
Stoney Creek, Ontario
Canada L8E 2Y8
RE: The tariff classification of lemonade from Canada.
Dear Mr. Jakob:
In your letter dated March 9, 1993, you requested a tariff
classification ruling.
The subject merchandise is described as a lemonade, which is
stated to contain 89.38 percent water, 9.58 percent sugar, .70
percent citric acid, .30 percent natural flavor and small
quantities of various other ingredients. The product will be
packaged in a 1.05 gallon plastic bag, in a rectangular cardboard
box with a spout for pouring.
The applicable subheading for the lemonade will be
2202.10.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for waters...containing added sugar or
other sweetening matter or flavored...other. The duty rate will
be 0.3 cents per liter.
Goods classifiable under subheading 2202.10.0060, HTS, which
have originated in the territory of Canada, will be entitled to a
0.1 cent per liter 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