NY 860227
FEB 20 1991
CLA-2-17:S:N:N1:232-860227
Mr. David M. Blake
C. J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of various flavored powdered drink
mixers and margarita salt from Canada.
Dear Mr. Blake:
In your letter dated January 31, 1991, on behalf of Cadbury
Schweppes, Inc., High Ridge Park, Stamford, CT 06905 you
requested a tariff classification ruling.
Your query concerns the classification of seven different
flavors of Holland House powdered drink mixers and of Mr. and
Mrs. "T" Margarita Salt from Canada. The mixers come in the
following flavors: whiskey sour, Tom Collins, pina colada, mai
tai, daiquiri, margarita and strawberry margarita. All will be
imported in 4.5 ounce cardboard boxes containing eight envelopes
of powdered mixer each holding 9/16 of an ounce. All have
either sugar alone or sweeteners (sugar, maltodextrin and corn
syrup solids) as the predominate ingredient, varying from 83.28
percent to 90.13 percent. Other ingredients consist of
dehydrated juices, citric acid, natural and artificial flavors,
anticaking agent, dried egg whites and dried coconut. The
margarita salt, which is 99.0087 percent sodium chloride along
with less than 0.0013 percent yellow prussate of soda, will be
imported in eight ounce plastic tubs. All items are packaged for
retail sale.
The applicable subheading for the drink mixers will be
1701.91.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for cane or beet sugar and chemically pure
sucrose, in solid form...other...containing added flavoring or
coloring matter...containing added flavoring matter whether or
not containing added coloring. The duty rate will be 6 percent
ad valorem.
The applicable subheading for the margarita salt will be
2501.00.0000, HTS, which provides for salt (including table salt
and denatured salt) and pure sodium chloride, whether or not in
aqueous solution; sea water. The rate of duty will be free.
Goods classifiable under subheading 1701.91.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.8 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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