CLA-2-21:R:N2:232 815027

Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada

RE: The tariff classification of Iced Tea Blends from Mexico.

Dear Mr. Mines:

In your letter dated September 11, 1995, on behalf of R.W. Patten Distributors Ltd., you requested a tariff classification ruling.

The subject merchandise consists of various iced tea blends, which contain between 92.10 percent to 96.01 percent by weight of sugar, with different quantities of iced tea premixes and, in all but one product, citric acid. The iced tea premixes contain tea, ascorbic acid, color and flavor. The products will be imported in one ton tote bags and will be repacked in the United States for sale to retail consumers. The consumer adds water to make a finished drink.

The applicable subheading for the various iced tea blends will be 2101.20.5800 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...other. The general rate of duty will be 35 cents per kilogram plus 9.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division