HQ 952776

Feb 10,1993

CLA-2 CO:R:C:F 952776 JGH

Mr. Dave Walser
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington 98295

RE: Classification of Protein Drinks from Canada

Dear Mr. Walser:

Your letter of September 16, 1992, concerns the classification of Joe Weider Protein Drinks under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The types of drinks and approximate content of main ingredients are as follows:

1) Tiger's Milk Drink (Liquid Caramel Vanilla) has about 80 percent water, 8 percent fructose and 5.5 percent nonfat dry milk.

2) Tiger's Milk Drink (Liquid Strawberry Shake) - 80 percent water, 9 percent fructose, and over 5.5 percent nonfat dry milk solids.

3) DYN Body Shaper Liquid Vanilla Shake - 80 percent water, 8 percent fructose, and over 6 percent nonfat dry milk.

In addition all of these beverages contain added flavors, minerals, fillers and preservatives in much lesser amounts. - 2 -

All of the ingredients, except the water, are said to be of U.S. origin; the Canadian processor adds the water to the ingredients which undergo thermal processing, and the drinks are packaged in aluminum cans, ready for consumption.

ISSUE: Whether beverages with the stated precentages of milk are classifiable as milk-based beverages under subheading 2202.90.2000, HTSUS, and subject to the quota restraints of 9904.10.60, HTSUS.

LAW AND ANALYSIS:

Subheading 2202.90.2000, HTSUS, applies to milk-based drinks. In classifying beverages under this provision consideration is given to the amount and signifigance of the milk content present. Since skim milk contains about 9 percent milk solids, beverages which contain over 5 percent milk solids are considered to have an appreciable amount of milk; enough to impart the drinks' essential character in many instances. The amounts of water, sweeteners and flavors present in these beverages are, of course, common to most beverages of this type, so it is believed that it is the milk content, which is of the highest percentage next to the water and sweeteners, that imparts the individual character of these products.

HOLDING:

Tiger's Milk (Liquid Caramel Vanilla), Tiger's Milk Drink (Liquid Strawberry Shake) and DYN Body Shaper Liquid Vanilla Shake are all classifiable as other milk-based drinks in subheading 2202.90.2000, HTSUS. The rate of duty for a product which qualifies as a product of Canada would be 8.7 percent ad valorem; they are also subject to the absolute quota under 9904.10.60, HTSUS.

Sincerely,

John Durant, Director