CLA-2-21:OT:RR:NC:2:228
Ms. Patricia Sanders
P.S. Customs Brokerage, Inc.
510 Plaza Drive
Suite 1250
College Park, GA 30349
RE: The tariff classification of drink mixes from Brazil
Dear Ms. Sanders:
In your letter dated July 23, 2009, on behalf of Vista Marketing Inc., Verona, NJ, you requested a tariff classification ruling.
Samples and lists of ingredients were submitted with your letter. The samples were forwarded to the Customs and Border Protection laboratory for analysis. Ice Ade drink mixes (cherry, grape, iced tea, lemonade, orange, and tropical punch) are made from sugar, maltodextrin, citric acid, sodium citrate, tricalciumphosphate, artificial flavors, ascorbic acid, coloring, sucralose, and acesulfame potassium. Laboratory analysis found the powdered mixes contained between 52.6 and 63.5 percent sucrose by dry weight. They are retail packed in plastic canisters containing 15 ounces (425 grams), net weight. The consumer is directed to add one quart of water to 1.25 ounces of Ice Ade mix to make the beverage.
In your letter, you suggested the classification of the drink mixes should fall in subheading 1701.91.5400, or 1701.91.5800, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for sugar containing added flavoring or coloring matter. We disagree. Based on the product’s ingredient composition it will be classified elsewhere.
The applicable subheading for the Ice Ade drink mixes (cherry, grape, iced tea, lemonade, orange, and tropical punch), if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, which provides for food preparations not elsewhere specified or included…other… 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 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 products will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
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 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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division