CLA-2-21:OT:RR:NC:2:228
Mr. John Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
New York, NY 10022-4877
RE: The tariff classification of drink preparations from Korea
Dear Mr. Schoenig:
In your letter dated January 31, 2011, on behalf of Grand Supercenter, Inc., Lyndhurst, NJ, you requested a tariff classification ruling.
Ingredients breakdowns and three samples were submitted with your letter. The samples were examined and disposed of. Ginger Honey Tea, Plum Honey Tea, and Jujube Honey Tea are food products used to prepare a hot or cold “tea” beverage, by mixing two or three spoonfuls of the material with water. Honey Plum Tea, resembling maple syrup in form and color, is said to be composed of 69 percent fructose, 10 percent honey, 10 percent sugar, 5.1 percent water, 5 percent plum extract, and less than one percent, each, of citric acid, sodium citrate, carrageenan and carboxymethylcellulose sodium. Honey Ginger Tea and Honey Jujube Tea are yellow (ginger) or brown-colored (jujube), viscous, gelatinous materials with sliced ginger or jujube pieces suspended in the mass. The ginger product is said to contain 50.6 percent fructose, 20 percent ginger, 15 percent sugar, 10 percent honey, 2.6 percent water, and one percent or less, each, of ginger extract, carboxymethylcellulose sodium, and carrageenan. The jujube product consists of 60 percent fructose, 10 percent, each, of jujube, sugar, and honey, 4.7 percent water, 4.5 percent jujube extract, and less than one percent, each, of carboxymethylcellulose and carrageenan. All three products are packed for retail sale in glass jars containing one kilogram (2.2 pounds), net weight.
The applicable subheading for these three products will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…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.
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