CLA-2-17:RR:NC:SP:232 D83345
Mr. Jose Rodriguez-Ema
Diversified Foods, Incorporated
P.O. Box 56278
New Orleans, Louisiana 70156-6278
RE: The tariff classification of Powdered Drink Mixes from Costa
Rica.
Dear Mr. Rodriguez-Ema:
In your letter dated October 5, 1998 you requested a tariff
classification ruling.
The subject merchandise is described as powdered drink mixes,
which will be imported in the following flavors: cherry,
strawberry, fruit punch, lemonade, orange and grape. The products
all contain at least 87 percent sugar, with various quantities of
citric acid, flavor, sodium citrate, modified corn starch,
tricalcium phosphate, salt, ascorbic acid, artificial colors, and
small quantities of various other ingredients. The submitted
product label from the cherry flavored "Tropi Kool" drink mix shows
the product has a net weight of 24 ounces. The subject merchandise
will be sold in supermarkets.
The applicable tariff provision for the powdered drink 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 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
rate of 35.9 cents per kilogram plus 5.4 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.
Articles which are classifiable under subheading
1701.91.5400, HTS, which are products of Costa Rica are entitled to
duty free treatment under the Caribbean Basin Economic Recovery Act
(CBERA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time this
merchandise is imported. If you have any questions regarding the
ruling, contact National Import Specialist John Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division