CLA-2-21:S:N:N7:228

Mr. Roman E. Longoria, Jr.
International Consulting
P.O. Box 578
McAllen, TX 78505-0578

RE: The tariff classification of lime flavored powder from Mexico

Dear Mr. Longoria:

In your letter dated October 12, 1993, on behalf of Industrias Cen, S.A. de C.V., Mexico, you requested a tariff classification ruling. An ingredients breakdown and sample accompanied your letter. The sample was examined and disposed of. KOLIM brand Mexican Lime Flavored Powder is a white, granular product said to be composed of 70 percent citric acid, 20 percent corn syrup, 4.5 percent gum arabic, 4 percent sugar, 1.35 percent dehydrated lime juice, and .15 percent lime syrup. The powder is packed in sealed foil pouches, containing .4 ounces, net weight, with 40 such pouches packed in a cardboard display box. Package information indicates the product may be used in soups, fish, salads, desserts, ice cream, or beverages.

The applicable subheading for the lime flavored powder will be 2106.90.6597, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 10 percent ad valorem.

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