HQ 956823
August 8,1994
CLA-2 CO:R:C:F 956823 JGH
TARIFF NO: 1701.91.4020
Ms. Wendy Sue Dixon
Jungle Juice Imports
355 1/2 Philadelphia Ave.
Chambersburg, Pa. 17201
RE: Classification of Flavored Drink Mix - Reconsideration of
New York Ruling 898502, dated June 30, 1994
Dear Ms. Dixon:
The above-cited ruling concerns the classification, under
the Harmonized Tariff Schedule of the United States (HTSUS), of a
powdered drink mix from Chile called "Zuko". In that ruling the
product was classified as a food preparation not elsewhere
specified or included, in subheading 2106.90.5950, HTSUS, and
said to be subject to quota restraints.
FACTS:
"Zuko" is said to contain 85.8 percent sugar, with various
amounts of acidulates, flavors, colors, stabilizers, vitamins and
similar ingredients common to such products. The drink mix is
packaged for retail sale in 45g. packets, and has to be mixed
with water.
ISSUE:
Classification of a powdered sugar drink mix packaged for
retail sale.
LAW & ANALYSIS:
The Explanatory Notes (ENs) to the HTSUS provide information
on the scope of the various tariff provisions at the
international level. The ENs for heading 2106 state that powders
which have the character of flavored or colored sugars used for
the preparation of lemonade and the like are not classifiable in
heading 2106 but are classifiable in heading in 1701 or 1702,
depending on composition. - 2 -
Based on the composition of this product, it is more
specifically classified as a form of refined sugar. The ENs to
heading 1701 states that cane or beet sugar fall into the heading
when in solid form, including powders, and may contain flavoring
or coloring matter. Therefore, the "Zuko" drink mixes are not
classifiable as food preparations in heading 2106 but as types of
flavored sugars in heading 1701.
Accordingly, these drink mix powders are classifiable under
the provision for other cane or beet sugar and chemically pure
sucrose, in solid form: Containing added flavoring matter whether
or not containing added coloring: beverage bases: Put up for
retail sale, in subheading 1701.91.4020, HTSUS. The general rate
of duty is 6 percent ad valorem. However, products of Chile
classifiable in this provision are free of duty if they meet all
the requirements under the Generalized System of Preferences.
Furthermore, since the drink mixes are packaged for retail sale
they are not subject to quota restraints.
HOLDING:
Retail packaged flavored drink mixes described above are
classifiable in subheading 1701.91.4020, HTSUS, and not subject
to quota.
New York Ruling Letter 898502 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division