CLA-2-17:S:N:N7:232 806349
Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road
Suite 610
Des Plaines, Illinois 60018
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of powdered drink
mixes from Canada; Article 509
Dear Mr. Tinkham:
In your letter dated January 20, 1995 you requested a ruling
on the status of powdered drink mixes from Canada under the
NAFTA.
The subject merchandise is described as powdered drink mixes
in the flavors of orange, lemon, cherry, punch and grape. The
products are stated to contain between 90 to 96 percent
granulated sugar and between 4 to 10 percent citric acid, malic
acid, sorbic acid, flavorings and colorings. The sugar component
is produced in Canada or the United States. The other
ingredients are produced in various other countries. The drink
mixes will be produced in Canada and shipped to the U.S. in 2000
pound sacks. After importation, the drink mixes will be packaged
for retail sale.
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
general 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 38.9 cents per
kilogram plus 5.8 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.
Each of the non-originating materials used to make the
powdered drink mixes has satisfied the changes in tariff
classification required under HTSUSA General Note 12(t)/17. The
drink mixes will be entitled to a 1.8 percent ad valorem rate of
duty under the NAFTA upon compliance with all applicable laws,
regulations, and agreements. It is noted that this rate of duty
applies only to drink mixes classified under subheading
1701.91.5400, HTS.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
This ruling letter is binding only as to the party to whom
it is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport