CLA-2-17:RR:NC:2:228 K83798
Mr. Shachar Gat
Shonfeld’s
16871 Noyes Avenue
Irvine, CA 92606
RE: The tariff classification of a drink mix set from China
Dear Mr. Gat:
In your letters dated December 10, 2003 and February 5, 2004 you requested a tariff classification ruling.
Descriptive literature and an ingredients breakdown was provided via email on February 27, 2004. Product no. DM-206215, Tikis and Drink Mixes consists of two ceramic tumblers, two bottles of drink mix, and one bottle of colored sugar. The Blue Hawaii Mixer and Mai Tai Mixer are both composed of water, sugar, sodium benzoate, potassium sorbate, natural and artificial flavor, and citric acid.
The applicable subheading for the colored sugar, 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 flavoring or coloring matter…containing added coloring but not containing added flavoring matter… The general 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, and the rate of duty will be 35.74 cents per kilogram. In addition, products classified in subheading 1701.91.3000, HTS, will be subject to additional duties based on their value, in subheadings 9904.17.08 to 9904.17.16, HTS.
The applicable subheading for the drink mixes will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or included…other… 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 tumblers will be 6912.00.4100, HTS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china…tableware and kitchenware…other… other…other…tumblers… The rate of duty will be 3.9 percent ad valorem.
The drink mixes are said to be products of the United States, exported to China in bulk and repacked into the smaller glass bottles described above. The drink mixes, being 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