CLA-2-17:RR:NC:2:228 K82741
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 February 9, 2004, you requested a tariff classification ruling.
Ingredients breakdowns for three gift sets were submitted with your faxed letter. Item nos. DM-205579 A, B, and C, are each comprised of a 500-ml bottle of drink mix and two acrylic tubes filled with colored sugar. Item no. DM-205579A with the mango flavored daiquiri mix and item DM-205579C with the banana flavored drink mix each consist of 58 percent water, 40 percent sugar, and less than one percent each of sodium benzoate, potassium sorbate, citric acid, and natural and artificial flavor. Item. no. DM-205579B has a strawberry flavored drink mix containing 55 percent sugar, 35 percent water, 9 percent fructose corn sweetener, and less than one percent each of citric acid, natural flavor, sodium benzoate, and color.
The applicable subheading for the colored sugar contained in each of the items, 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, may 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 item nos. DM-205579A, DM-205579B, and DM-205579C 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.
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