CLA-2-21:S:N:N1:228
Mr. David M. Blake
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-1300
RE: The tariff classification of a drink premix from Canada
Dear Mr. Blake:
In your letter dated May 23, 1991, on behalf of Cando
Apple Limited, Toronto, Canada, you requested a tariff
classification ruling.
The product, described in your letter, is a liquid
composed of approximately 50 percent water, 50 percent sugar, and
less than one percent apple flavoring. It will be imported in
bulk tanks, and used as the base ingredient in the production of
a drink mix.
The applicable subheading for the drink premix will be
2106.90.5050, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...subject to quotas established
pursuant to Section 22 of the Agricultural Adjustment Act, as
amended...provided for in subheading 9904.60.60. The duty rate
will be 10 percent ad valorem.
Goods classifiable under subheading 2106.90.5050, HTS,
which have originated in the territory of Canada, will be
entitled to a 7 percent ad valorem 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