CLA-2-22:S:N:N7:232 898445

Mr. Raj Gopal
Maaza Beverages, Inc.
209-08 23rd Avenue
Bayside, NY 11360

RE: The tariff classification of fruit flavored soft drinks from Holland.

Dear Mr. Gopal:

In your letter received May 27, 1994, you requested a tariff classification ruling.

Your query concerns the classification of eight varieties of fruit flavored soft drinks which will be imported from Holland in 250 ml (8.45 oz.) glass bottles. A sample of each flavor was forwarded with your request. The samples were opened, examined and disposed of.

1) Maaza mango - contains 74.528 percent water, 16 percent mango pulp, 9.2 percent sugar, 0.2 percent citric acid and 0.0072 percent flavors.

2) Maaza papaya - contains 72.99 percent water, 18 percent papaya pulp, 9.1 percent sugar, 0.2 percent citric acid and 0.0072 percent flavor.

3) Maaza guava - contains 72.99 percent water, 18 percent guava pulp, 9.1 percent sugar, 0.2 percent citric acid and 0.0072 percent flavor.

4) Maaza passion - contains 70.948 percent water, 20 percent passion puree, 9.1 percent sugar, 0.24 percent citric acid and 0.012 percent flavor.

5) Maaza fruit punch - contains 66.5 percent water, 12 percent apple concentrate, 8 percent pear pulp, 6 percent pineapple juice, 7.2 percent sugar, 0.2 percent citric acid and 0.008 percent flavor.

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6) Maaza tropical - contains 76.59 percent water, 8 percent apple concentrate, 4 percent banana puree, 2 percent pineapple concentrate, 2 percent peach concentrate, 7.2 percent sugar, 0.2 percent citric acid and 0.008 percent flavor.

7) Maaza orange mango - contains 56.8 percent water, 20 percent orange juice, 16 percent mango juice and 7.2 percent sugar.

8) Maaza pineapple passion - contains 56.8 percent water, 20 percent pineapple juice, 16 percent passion juice and 7.2 percent sugar.

The applicable subheading for items 1 through 6 will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters...containing added sugar or other sweetening matter or flavored...other...other...other. The rate of duty will be 0.3 cents per liter.

The applicable subheading for items 7 and 8 will be 2202.10.0060, HTS, which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored...other. The rate of duty will be 0.3 cents per liter.

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