CLA-2-17:RR:NC:2:228 J87513
Mr. Shachar Gat
Shonfeld’s USA, Inc.
16871 Noyes Avenue
Irvine, CA 92606
RE: The tariff classification of drink mix sets from China.
Dear Mr. Gat:
In your letter dated July 11, 2003, you requested a tariff classification ruling.
Samples and descriptive literature for three items were submitted with your letter. The samples were examined and disposed of. Item no. DM-204187A Pina Colada contains a bottle of Pina Colada mix and a bottle of colored sugar. The Pina Colada mix consists of water, sugar, natural and artificial flavor, malic acid, sodium hexametaphosphate, and sodium benzoate. Item no. DM-204187B Cosmopolitan is made up of a bottle of Cosmopolitan mix and a bottle of colored sugar. The Cosmopolitan mix consists of water, granulated sugar, citric acid, cranberry flavor, sodium hexametaphosphate, natural lemon, sodium benzoate, phosphoric acid, and natural lime flavor. Item no. DM-204187C, Margarita, is comprised of a bottle of Margarita mix and bottle of colored salt. The Margarita mix consists of high fructose corn syrup, water, citric acid, natural and artificial flavor, sucrose acetate, and color. Each drink mix, sugar, and salt bottle measures 10-3/4 inches tall. The mix bottles contain 225 ml of mix, and the sugar and salt weigh between 250 and 360 grams, net weight. Instructions on the labels direct the consumer to combine the mixes with rum, vodka, gin, or tequila, add ice, shake, strain, and pour into a glass with a salt or sugar coated rim.
The Margarita mix, Cosmopolitan mix, and the Pina Colada mix are products of the United States, and the colored salt and colored sugar are from China. The drink mixes, salt, and sugar are assembled in China.
The applicable subheading for the bottles of colored sugar contained in Item no. DM-204187B Cosmopolitan and in Item no. DM-204187A Pina Colada, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, 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 coloring but not containing added flavoring matter. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.
The applicable subheading for the Pina Colada mix and the Cosmopolitan mix will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or included…other…other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Margarita mix will be 2106.90.9973, HTS, which provides for food preparations not elsewhere specified or included…other… other…preparations for the manufacture of beverages…other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the bottle of salt contained in item no. DM-204187C, Margarita, 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 or containing added anticaking or free-flowing agents. The rate of duty will be free.
The Margarita mix, Cosmopolitan mix, and Pina Colada mix, being a products of the United States, may be eligible for entry as American Goods Returned. If the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for these items will be 9801.00.1097, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad...other...other. Products classified in subheading 9801.00.1097 are free of duty.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division