CLA-2-17:RR:NC:2:232 A89697
Mr. Byron Faretis
Redpath Sugars
5855 Garner Road
Niagara Falls, Ontario
Canada L2E 6S4
RE: The tariff classification and status under the North American Free Trade
Agreement (NAFTA), of an Artificially Flavored Drink Mix from Canada; Article
509
Dear Mr. Faretis:
In your letter dated November 18, 1996 you requested a ruling on the status
of an Artificially Flavored Drink Mix from Canada under the NAFTA.
A sample was included with your request. The subject merchandise is stated
to contain 95 percent sugar from Mexico, 3 percent citric acid and 2 percent
premix from the United States. The premix contains artificial flavors,
tricalcium phosphate, ascorbic acid and coloring. The ingredients are blended
into a flavored drink mix in Canada, and then shipped to The United States in
one metric ton tote bags. After importation, the product is repackaged into
retail canisters for sale to the end consumer.
The applicable tariff provision for the artificially flavored drink mixes
will be 1701.91.5800, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for cane or beet sugar and chemically pure sucrose, in
solid form... containing added flavoring matter whether or not containing added
coloring...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 37.9 cents per kilogram plus 5.7 percent ad valorem.
The artificially flavored drink mixes, being wholly obtained or produced
entirely in the territory of Mexico, the United States, and Canada will meet the
requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to
a free rate of duty if entered under the terms of general note 12 of the
Harmonized Tariff Schedule of the United States, and imported in quantities that
fall within the quantitative limits for Mexico described in U.S. note 20 to
subchapter 6 of chapter 99 HTS pursuant to subheading 9906.17.39. If the
quantitative limits of U.S. note 20 to subchapter 6 of chapter 99 have been
reached, and if the product is valued not over 31.5 cents per kilogram, it will
be dutiable at the rate of 26.5 cents per kilogram in subheading 9906.17.40,
HTS. If valued over 31.5 cents per kilogram, the rate of duty will be 84.2
percent ad valorem, pursuant to subheading 9906.17.41, HTS, upon compliance with
all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs
Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and
may be relied on only by that party.
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