CLA-2-17:S:N:N1:232-870767
Mr. Patrick E. Mines
52 Queen Street
P.O. Box 1197, Station B
Fort Erie, Ontario
Canada, L2A 5Y2
RE: The tariff classification of a lemon drink mix from Canada.
Dear Mr. Mines:
In your letter dated January 14, 1992, on behalf of R.W.
Patten Distributors, you requested a tariff classification
ruling.
A sample was included with your request. The subject
merchandise is stated to contain 89 percent sugar, 9 percent
anhydrous citric acid and 2 percent of various other ingredients.
The product is complete, requiring only the addition of water to
make a finished beverage. The merchandise will be imported in
one ton tote bags.
The applicable subheading for the lemon drink mix 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
3.6 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