CLA-2-21:OT:RR:NC:232
Ms. Ninfa Dimora-Mines
P. Mines Customs Services
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada
RE: The tariff classification, status under the North American Free Trade Agreement (NAFTA), of “Kirkachino Drink Mix” from Canada; Article 509
Dear Ms. Dimora-Mines:
In your letter dated January 30, 2009, you requested a ruling on the status of “Kirkachino Drink Mix” from Canada under the NAFTA.
Samples and ingredient breakdowns accompanies your letter. The samples were examined and disposed of. The product is a coffee-based drink beverage mix, manufactured by Lantic Inc., and is said to contain 67.18 percent Sugar, 13.25 percent Low heat nonfat milk powder, 13.25 percent Milk Concept 9500, 4.75 percent BP Freeze Fold Coffee, 0.70 percent Expresso instant powder, 0.40 percent Fir. Vanilla flavor, 0.33 percent Hi grade salt, and 0.135 percent CMC gum. All products are from the United States with the exception of sugar from Brazil, Expresso instant powder from Spain and CMC gum from multiple countries of origin.
The ingredients are blended in Canada to produce the coffee-based drink mix and packed into super sacks (totes). The totes, weighing 1075 kilograms each, would be imported into the United States where the product would be repackaged for retail sale in the U.S. You state that the anticipated ports of entry will be Buffalo and/or Port Huron.
The applicable subheading for the “Kirkachino Drink Mix” will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 31.4 cents per kilogram plus 8.8 percent ad valorem. In addition products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A), and 12(t)/21.2. The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division