CLA-2:CO:R:C:G 085590 SER
Mr. Peter Helfrich
PBH International
P.O. Box 942
Bellevue, WA, 98009
RE: Drink Mixes
Dear Mr. Helfrich:
This is in reference to your letter of August 23, 1989, on
behalf of Western Basic Ingredients Limited, requesting
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of flavored drink mixes from Canada.
No samples were submitted. Classification of an Iced Tea mix was
also requested, and was provided by our New York office, where
the product was classified under subheading 2101.10.4060, HTSUSA.
FACTS:
The merchandise at issue includes the following products:
Apple Drink Crystal, Pink Lemonade Drink Crystal, Peach Drink
Crystal, and Pineapple Drink Crystal. All of the above products
are dry mixes containing over 90 percent sugar. They are all
complete, requiring only the addition of water to make a
beverage.
ISSUE:
What is the proper classification of the powdered drink
mixes under HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative Section or Chapter Notes.
-2-
The merchandise at issue is a sugar base drink mix
containing added flavoring and coloring matter. Subheading
1701.91.40, HTSUSA, provides for cane or beat sugar and
chemically pure sucrose in solid form, containing added flavoring
matter whether or not containing added coloring. Further, the
Explanatory Notes, which constitute the official interpretation
of the tariff at the international level, to Chapter 21 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 subheading 17.01 or
17.02 as the case may be".
In view of the foregoing, the drink base mix under
consideration is classifiable under subheading 1701, HTSUSA.
Certain articles of cane or beet sugar are subject to quota
limitations. Subheading 9904.50.40, HTSUSA, places import
limitations on 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 consumers in the package in which
imported. However, since these drink mixes are complete
products, which require only water to create a beverage, they are
not subject to the absolute quota under subheading 9904.50.40,
HTSUSA.
HOLDING:
The merchandise at issue is properly classified in
subheading 1701.91.4000, HTSUSA, which provides for cane or beet
sugar and chemically pure sucrose in solid form, containing added
flavoring matter whether or not containing added coloring. The
rate of duty is 6 percent ad valorem. The merchandise at issue
is not subject to the absolute quota under subheading 9904.50.40,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division