CLA-2-17:S:N:N7:232 805860
Mr. John S. Rode
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017
RE: The tariff classification of powdered beverage mixes from
Canada.
Dear Mr. Rode:
In your letter dated January 6, 1995, on behalf of General
Foods USA operating unit of Kraft General Foods, Inc., you
requested a tariff classification ruling.
Product labels were included with your request. The subject
merchandise consists of Country Time in lemonade and pink
lemonade flavors, Kool-Aid in tropical punch, grape, raspberry,
cherry and orange flavors and Tang in natural orange flavor. All
of the above products are beverage mixes which are stated to
contain over 85 percent sugar, with various quantities of acids,
flavors, coloring, gums, emulsifiers, preservatives, vitamins,
neutralizing agents and stabilizers. A finished product is
produced by adding water. The beverage mixes will be imported in
containers ranging from 19 ounces net weight to 5 pounds 3 ounces
net weight. The beverage mixes will be sold to retail grocery
stores and to warehouse clubs.
The applicable tariff provision for the Country Time, Kool-
Aid and Tang beverage mixes, if imported in quantities that fall
within the limits described in additional U.S. note 8 to chapter
17, will be 1701.91.5400 Harmonized Tariff Schedules 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
...articles containing over 10 percent by dry weight of sugar
described in additional U.S. note 3 to chapter 17...described in
additional U.S. note 8 to chapter 17 and entered pursuant to its
provisions. The general rate of duty will be 6 percent ad
valorem. If the quantitative limits of additional U.S. note 8 to
chapter 17 have been reached, the product will be classified in
subheading 1701.91.5800, HTS, and dutiable at the general rate of
38.9 cents per kilogram plus 5.8 percent ad valorem. In
addition, products classified in subheading 1701.91.5800, HTS,
will be subject to additional duties based on their value, as
described in subheadings 9904.17.49 to 9904.17.56, HTS.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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