CLA-2-17:OT:RR:NC:232
Ms. Ninfa Dimora-Mines
P. Mines Customs Services
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada
RE: The tariff classification of Alpine Spiced Cider Original Apple Flavor Drink Mix from Canada
Dear Ms. Dimora-Mines:
In your letter dated September 18, 2008 you requested a tariff classification ruling. An ingredients breakdown and a sample were submitted with your request. The sample was examined and disposed of. Alpine Spiced Cider Original Apple Flavor Drink Mix is a light-brown colored powder said to consist of 92.66 percent sugar, 1.58 percent apple flavor #862-.097, 2.70 percent malic acid, 0.52 percent apple flavor #52.682, 0.65 percent caramel color powder, 0.42 percent sodium citrate, 0.35 percent ascorbic acid, 0.33 percent cinnamon flavor and 0.79 percent tricalcium phosphate. The drink mix is manufactured in Canada and is shipped to the United States in plastic lined super sacks (totes) scaled out to 1075 kilograms per super sack.
The applicable tariff provision for the Alpine Spiced Cider Original Apple Flavor Drink Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.4400 Harmonized Tariff Schedules of the United States (HTSUS), 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 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...described in additional U.S. note 7 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 US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.4800, HTS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17-9904.17.48, HTS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division