CLA-2-17:S:N:N7:232 807225
2101.20.4800; 2101.20.5400; 2101.20.5800
Mr. Lorne H. Goodman
Crosby Molasses Company Limited
PO Box 2240
327 Rothesay Avenue
Saint John, N.B., Canada E2L 3V4
RE: The tariff classification of various flavored beverage
crystals from Canada.
Dear Mr. Goodman:
In your letter dated February 15, 1995 you requested a
tariff classification ruling.
The subject merchandise consists of various beverage
crystals which will be imported in ten flavors (eight fruit and
two tea). The eight fruit flavors are grape, strawberry, peach,
orange, lemonade, cherry, kiwi and fruit punch. The two tea
flavors are regular and lemon. All of the products contain
approximately 94 percent sugar, as well as flavorings, colorings,
bufferings and stabilizers, and, in the case of the two tea
flavors, 2.7 percent and 2 percent tea powder, respectively. A
beverage is produced by adding water to the crystals. The
beverage crystals will be packaged in retail packages weighing
between 240 and 300 grams, in food service packages for
restaurants weighing between 450 and 500 grams and in food
service packages for cafeterias in 25 pound cartons.
The applicable subheading for the eight fruit flavored
beverage crystals packaged for restaurants and cafeterias will be
1701.91.4800, 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...articles
containing over 65 percent by dry weight of sugar described in
additional U.S. note 2 to chapter 17...other. The rate of duty
will be 38.9 cents per kilogram plus 5.8 percent ad valorem.
The applicable subheading for the eight fruit flavored
beverage crystals packaged for retail sale, 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
products will be classified in subheading 1701.91.5800, HTS, and
dutiable at the rate of 38.9 cents per kilogram plus 5.8 percent
ad valorem.
The applicable subheading for the two tea flavored beverage
crystals packaged for restaurants and cafeterias will be
2101.20.4800, Harmonized Tariff Schedule of the United States
(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
...articles containing over 65 percent by dry weight of sugar
described in additional U.S. note 2 to chapter 17...other. The
rate of duty will be 35 cents per kilogram plus 9.8 percent ad
valorem.
The applicable subheading for the two tea flavored beverage
crystals packaged for retail sale, if imported in quantities that
fall within the limits described in additional U.S. note 8 to
chapter 17, will be 2101.20.5400 Harmonized Tariff Schedules of
the United States (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...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 10 percent ad valorem. If the quantitative limits of
additional U.S. note 8 to chapter 17 have been reached, the
products will be classified in subheading 2101.20.5800, HTS, and
dutiable at the rate of 35 cents per kilogram plus 9.8 percent ad
valorem.
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