CLA-2-17:S:N:N7:232 804357
Mr. Marty Langtry
Tower Group International, Inc.
Castelazo & Associates
5420 W. 104th Street
Los Angeles, California 90045-6069
RE: The tariff classification of an instant soft drink mix and an
iced tea mix from Chile.
Dear Mr. Langtry:
In your letter dated November 14, 1994, on behalf of Corpora
Tresmontes of Freire 321, Valparaiso, Chile, you requested a tariff
classification ruling.
The instant soft drink mix is stated to contain 90 to 93
percent sugar, 3.5 to 5 percent citric acid, .8 to 1.2 percent
flavoring and small quantities of various other ingredients. The
iced tea mix will contain 90 to 93 percent sugar, 3 to 5 percent
instant tea, 2 to 4 percent citric acid, and small quantities of
various other ingredients. Both products will be packaged for
retail sale in sachets, jars and canisters.
The applicable subheading for the instant soft drink mix will
be 1701.91.4020, Harmonized Tariff Schedule of the United States
(HTS), which provides for cane or beet sugar and chemically pure
sucrose, in solid form: other...containing added flavoring matter
whether or not containing added coloring...beverage bases: put up
for retail sale. The duty rate will be 6 percent ad valorem.
The applicable subheading for the iced tea mix will be
2101.20.4045, HTS, which provides for extracts, essences and
concentrates, of tea or mate, and preparations with a basis of
these extracts, essences or concentrates or with a basis of tea or
mate...other...other...provided for in subheading 9904.60.60, HTS.
Articles classifiable under subheadings 1701.91.4020 and
2101.20.4045, HTS, which are products of Chile are entitled to duty
free treatment under the Generalized System of Preferences (GSP)
upon compliance with all applicable regulations, if the GSP is
renewed.
Currently, U.S. Customs is not issuing rulings under the
Uruguay Round Tariff Schedule.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport