CLA-2-17:RR:NC:SP:232 H82031
Mr. Larry Colon
Inter-World Customs Broker, Inc.
PO Box 9023568
San Juan, PR 00902-3568
RE: The tariff classification of powdered fruit drinks from Chile
Dear Mr. Colon:
In your letter dated May 2, 2001, on behalf of V. & W. Inc., you requested a tariff classification ruling.
Samples and information were submitted with your initial request dated February 26, 2001. Additional information was submitted in a letter dated May 28, 2001. The subject merchandise is described as powdered fruit or vegetable juices fortified with vitamins, and consists of two types of products “Zuko” and “Zuko Diet.” “Zuko” is stated to contain 87.19 percent sugar, 7.42 percent citric acid, and various quantities of body providing agents, flavors, acidity regulators, sweeteners, anti-caking agents, clouding agents, vitamins, and natural and artificial colors. The product will be imported in the following flavors: orange, pineapple, apple, lemon, grapefruit, mandarin, strawberry, mango, passion fruit, peach, apricot, pear, cantaloupe, orange-pineapple, orange-strawberry and grapefruit-strawberry. The merchandise will be packaged in 45 gram sachets and 405 gram bags. A finished beverage is produced by mixing the product with water.
“Zuko Diet” is stated to contain 75.29 percent maltodextrin, 13.49 percent citric acid, and various quantities of body providing agents, acidity regulators, flavors, sweeteners, anti-caking agents, clouding agents, vitamins, and natural and artificial colors. The maltodextrin is stated to have a Dextrose Equivalent (DE) of 20. The product will be imported in the following flavors: orange, pineapple, strawberry, mango, raspberry, peach, apricot and cantaloupe. The merchandise will be packaged in 20 gram pouches. A finished beverage is produced by mixing the product with water.
The applicable tariff provision for the “Zuko” powdered fruit drink, 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 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, items classified under 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.
The applicable subheading for the “Diet Zuko” powdered fruit drink will be 1702.30.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 percent by weight of fructose. The duty rate will be 2.2 cents per kilogram.
Articles classifiable under subheadings 1701.91.5400 and 1702.30.4080, HTS, which are products of Chile are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division