CLA-2-21:OT:RR:NC:2:228
Mr. Peter Diamond
American Lamprecht Transport Inc.
700 Rockaway Turnpike
Lawrence, NY 11559
RE: The tariff classification of drink mixes from Austria
Dear Mr. Diamond:
In your letter dated December 10, 2010, on behalf of Source Atlantique Inc., you requested a tariff classification ruling.
Samples and specification sheets for seven products were submitted with your letter. The samples were examined and disposed of. “Tea syrup/herbal tea syrup,” prepared in seven flavors (peppermint, 3 herbs, rosehip, lemon balm-ginger, black currant, red fruits and lingonberry), is a drink mix in liquid form, put up for retail sale in a sealed glass bottle holding 220 milliliters. Article No. 040160 (peppermint flavor) contains 56 percent sugar, 40 percent peppermint extract and less than two percent each of juice concentrate, citric acid and flavor. Article No. 040351 (3 herbs flavor) consists of 53 percent sugar, 45 percent herbal extracts (sage, common yarrow and ribgrass) and less than two percent each of rooibos tea extract, juice concentrate and citric acid. Article No. 040306 (rosehip flavor) is composed of 56 percent rosehip juice concentrate, 36 percent sugar, 5 percent chokeberry juice concentrate, 2.3 percent hibiscus flower extract and less than two percent citric acid. Article No. 040177 (lemon balm-ginger flavor) contains 52 percent sugar, 45 percent lemon balm extract and less than two percent each of ginger extract, juice concentrate and citric acid. Article No. 040146 (black currant flavor) contains 56 percent black currant juice concentrate, 40 percent sugar, 2.2 percent green tea extract and 2 percent lemon juice concentrate. Article No. 040139 (red fruits flavor) contains 56 percent juice concentrate (strawberry, raspberry and elderberry), 39.5 percent sugar, 2.6 percent green tea extract and less than two percent lemon juice concentrate. Article No. 040122 (lingonberry flavor) contains 54 percent lingonberry juice concentrate, 44 sugar and 2.3 percent green tea extract. A direction for use instructs the consumer to dilute “Tea syrup” with hot water in a ration of 1:16 and wait to reach appropriate temperature before drinking.
The applicable subheading for “Tea syrup/herbal tea syrup” in Article No. 040146 (black currant flavor), Article No. 040139 (red fruits flavor) and Article No. 040122 (lingonberry flavor) will be 2101.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté...extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté...extracts…other...other...other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for “Tea syrup/herbal tea syrup” in Article No. 040160 (peppermint flavor), Article No. 040351 (3 herbs flavor), Article No. 040306 (rosehip flavor) and Article No. 040177 (lemon balm-ginger flavor) will be 2106.90.9972, HTSUS, which provides for food preparations not elsewhere specified or included…other…other… preparations for the manufacture of beverages… containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
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.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The seven samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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