NY 863959
JUL 13 1991
CLA-2-17:S:N:N1:232-863959
Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: The tariff classification of crystal drink mixes from
Canada.
Dear Mr. Murphy:
In your letter dated May 30, 1991, on behalf of Lantic Sugar
Limited, you requested a tariff classification ruling. This
letter will be given confidential treatment based on the facts
you supplied to support your claim for exemption from disclosure.
Samples were included with this request. The subject
merchandise is described as crystal drink mixes requiring only
the addition of water to produce the finished beverage product.
Artificial Ice Tea Drink Crystals is stated to contain 94 percent
sugar, 6 percent citric acid, small quantities of flavor and
various other ingredients. This product does not contain any
essence or extract of real tea. The Lemon Bar Premix contains
89 percent sugar, 11 percent citric acid, flavors and various
other ingredients. Crystal drink mixes will also be imported in
a variety of other flavors. Samples of the peach and lemonade
were included with your request. All of these mixes will contain
between 92 percent and 97 percent sugar, with citric acid,
glucose solids, modified starch, different flavors and colors,
and small quantities of various other ingredients. All of the
above products will be imported in either retail packages or in
one metric ton containers to be repackaged for retail sale.
The applicable subheading for the crystal drink mixes 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
matter whether or not containing added coloring. The duty rate
will be 6 percent ad valorem.
Goods classifiable under subheading 1701.91.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.2 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