CLA-2-22:RR:NC:SP:232 G86076

Ms. Jiri Kocka
El Tango L.L.C.
5661 NE 18th Avenue, Suite 211
Fort Lauderdale, FL 33334

RE: The tariff classification of Beverages from the Czech Republic

Dear Ms. Kocka:

In your letter dated December 12, 2000, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The subject merchandise is three varieties of non-alcoholic drinks which will be imported ready to drink in 250-ml cans that have pop-top lids. The first product, “Semtex Forte”, is described as a carbonated drink and is said to consist of water, sugar, glucose, citric acid, caffeine, taurine, inositol, glucuronolactone, and a variety of vitamins, flavors, and colors. Although the literature makes no statement about its carbonation status, “Erektus”, the second product, is understood to be a non-carbonated drink. It is said to consist of water, sugar, citric acid, caffeine, guarana, L-carnitine, and a variety of vitamins, herbs, flavors, and colors. The third item, “Truck Power”, is a non-carbonated drink that is said to contain water, sugar, glucose, maltose, citric acid, fruit concentrates, caffeine, guarana, L-carnitine, and a variety of vitamins, flavors, and minerals.

The applicable subheading for the “Semtex Forte” drink will be 2202.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable

juices of heading 2009: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored…Carbonated soft drinks: Other. The rate of duty will be 0.2 cents per liter.

The applicable subheading for the “Erektus”, and the “Truck Power” drinks will be 2202.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored…Other. The rate of duty will be 0.2 cents per liter.

Articles classifiable under subheadings 2202.10.0040, HTS, and 2202.10.0060, HTS, which are products of the Czech Republic may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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) 637-7059.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division