CLA-2-21:S:N:N7:232 812086
Mr. Robert Krasnor
Tradeshare Corporation
Building #77
Brooklyn Navy Yard
Brooklyn, NY 11205
RE: The tariff classification of an ice tea mix from a Foreign
Trade Zone.
Dear Mr. Krasnor:
In your letter dated June 16, 1995 you requested a tariff
classification ruling.
Information was submitted with your initial request dated
April 19, 1995. The subject merchandise is stated to contain 93
to 97 percent sugar, 2.20 to 5.25 percent acid, .25 to .75
percent cloud and color, .10 to 2.55 percent flavor, 0 to .50
percent tricalcium phosphate, .75 to 1.75 powdered instant tea
and .25 to 5.0 percent various other ingredients. The product
will be packaged in 2,400 pound bulk tote bags and then
repackaged for retail sale or for institutional sale. A finished
beverage is produced by adding water to the mix.
The applicable subheading for the ice tea mix, which will be
repackaged for institutional distribution will be 2101.20.4800,
HTS, which provides for extracts, essences and concentrates, of
tea or mate, and preparations with a basis of these extracts,
essences or concentrates or with a basis of tea or mate ...other
...other...articles containing over 65 percent by dry weight of
sugar described in additional U.S. note 2 to chapter 17...other.
The rate of duty will be 35 cents per kilogram plus 9.8 percent
ad valorem. In addition, products classified in subheading
2101.20.4800, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.17.31 to
9904.17.38, HTS.
The applicable subheading for the ice tea mix, which will be
repackaged for retail sale, if imported in quantities that fall
within the limits described in additional U.S. note 8 to chapter
17, will be 2101.20.5400 Harmonized Tariff Schedules of the
United States (HTS), which provides for extracts, essences and
concentrates, of tea or mate, and preparations with a basis of
these extracts, essences or concentrates or with a basis of tea
or mate...other...other...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
10 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 2101.20.5800, HTS, and dutiable at the
rate of 35 cents per kilogram plus 9.8 percent ad valorem. In
addition, products classified in subheading 2101.20.5800, HTS,
will be subject to additional duties based on their value, as
described in subheadings 9904.17.49 to 9904.17.56, HTS.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport