HQ 083940
July 5,1989
CLA-2 CO:R:C: G 083940 JGH
Category: Classification
Tariff No.: 1701.91.4000
Mr. Gilbert Gluck
Cyvex Corp.
155 Deloraine Ave
Toronto, Ontario, Canada M5M-2B1
RE: Classification of drink mix powder
Dear Mr. Gluck:
Your letter of January 17, 1989, concerns the tariff status
of certain powdered drink mixes under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
"Powdered Fruit Drink" is said to contain 96 percent by
weight granulated sucrose, with flavors and color flavors being
added, such as orange, lemon, grape, peach, cherry, or
strawberry.
"B'fast Beverage" is said to contain 92.5 percent by weight
sucrose, and flavors such as orange, grapefruit or grape. To make
individual servings, it is suggested that seven ounces of water
be added to one ounce of the dry powder.
Issue:
Classification of the powdered drink mixes under the HTSUS.
-2-
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI's 1 and 2 pertain to
classification of merchandise under the particular headings and
relative Section and Chapter notes. The Explanatory Notes to the
HTSUS constitute the official interpretation of the various
provisions at the international level.
The Explanatory Notes to the heading 2106, "Food
Preparations Not Elsewhere Specified or Included," state that
powders which have the character of flavored or colored sugars
used for the preparation of lemonade and the like fall in heading
1701 or 1702, as the case may be. In view of the high sucrose
content, these beverage mixes would be considered flavored sugars
classifiable under the provision for cane or beet sugar,
containing added flavoring matter whether or not containing added
coloring in subheading 1701.91.4000, HTSUS. Since these are
finished mixes, they would not be subject to quota restraints.
HOLDING:
The powdered drink mixes described above are classifiable in
subheading 1701.91.4000, HTSUS. The rate of duty is 6 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc N.Y.