CLA-2 CO:R:C:G 083698 SS
Mr. Clark D. Bien
General Counsel
Arbor Foods Incorporated
5070 West Maple Road
Suite 202
West Bloomfield, Michigan 48322
RE: Classification of a sugar drink mix base
Dear Mr. Bien:
This is in response to your letter dated February 1, 1989,
addressed to the Customs office in Detroit, requesting a
classification ruling for a drink mix base manufactured in
Canada, Bahamas, and elsewhere, under the Harmonized Tariff
Schedules of the United States (HTSUS).
FACTS:
The merchandise under consideration is a drink base mix
which is stated to contain the following ingredients by weight:
Percent
Sugar 97.615 %
Citric acid 1.952 %
Tricalcium phosphate 0.130 %
Vitamin C 0.098 %
Sodium citrate 0.098 %
Lemon flavor 0.107 %
FD & C Yellow #5 negligible
The product in issue would be imported in standard
industrial packings, including 2,000 pound totes and 100 pound
bags. The drink mix base is stated to be used in the beverage
industry as a base for the production of a variety of flavors of
dry drink mixes. The finished drink mixes are produced by adding
additional flavorings and colorings. The final product is
produced by the addition of water by the consumer.
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ISSUE:
Whether a drink base mix containing 97.6 percent sugar mixed
with flavoring, coloring and other ingredients is properly
classifiable under subheading 2106.90.5000, HTSUS, which provides
for other food preparations not elsewhere specified, or under
subheading 1701.91.40, HTSUS, which provides for cane or beet
sugar, containing added flavoring matter whether or not
containing added coloring.
LAW AND ANALYSIS
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings and any relative Section or Chapter notes.
The merchandise under consideration is a sugar base drink
mix containing added flavoring and coloring matter. Subheading
1701.91.40, HTSUS, provides for cane or beet sugar and chemically
pure sucrose in solid form, containing added flavoring matter
whether or not containing added coloring. Further, the
Explanatory Notes to Chapter 21, which represent the official
interpretation of the HTSUS at the international level, provide
in section (1) in pertinent part that "... Powders which have the
character of flavoured or coloured sugars used for the
preparation of lemonade and the like fall in heading 17.01 or
17.02 as the case may be."
In view of the foregoing, the drink base mix under
consideration is classifiable under heading 17.01.
HOLDING:
The merchandise in issue, is properly classifiable under
subheading 1701.91.40, HTSUS, and subject to zero quota
restrictions of 9904.50.40, which provides for articles
containing over 65 percent by dry weight of sugars derived from
sugar cane or sugar beets, whether or not mixed with other
ingredients, capable of being further processed or mixed with
similar or other ingredients, and not prepared for marketing to
the retail consumer in the identical form and package in which
imported; all the foregoing articles provided for in subheading
1701.91.40. which provides for cane or beet sugar, containing
added flavoring matter whether or not containing added coloring.
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It is noted that New York Ruling 825891, dated November 25,
1987, and all other rulings issued by Customs which are
inconsistent with the instant ruling are accordingly modified.
Sincerely,
John Durant, Director
Commercial Rulings Division