CLA-2-21:RR:NC:N2:228 L86481
Mr. Peter Quinter
Becker & Poliakoff
P.O. Box 9057
Ft. Lauderdale, FL 33310-9057
RE: The tariff classification of food ingredients from Brazil, China, Costa Rica, Switzerland, Germany, and the Netherlands
Dear Mr. Quinter:
In letters dated April 23, 2005 and July 15, 2005, on behalf of LeahG mbh, you requested a tariff classification ruling.
Additional information was provided via email transmission on August 3, 2005. Five products are described in your letters. Black Tea Extract Sugar and Water Added is described as a dark brown liquid composed of 97.6 percent sugar solution (65 Brix) and 2.4 percent black tea extract. Orange Juice with Sugar Added is described as a yellow, cloudy, syrup-like liquid, composed of 92-93 percent sugar solution (65 Brix) and 7-8 percent orange concentrate (65 Brix). Lemon Juice with Sugar Added is said to be a light yellow, clear, syrup-like liquid consisting of 93 percent sugar solution (55 Brix) and 7 percent lemon concentrate (55 Brix). Apple Juice with Sugar Added is said to have a similar appearance, and is composed of 93-94 percent sugar solution (64 Brix) and 6-7 percent apple concentrate (70 Brix). Tomato Juice Concentrate with Added Sugar and Vinegar, described as a red, viscous liquid containing tomato particles, consists of 83 percent sugar solution (62 Brix), 10 percent tomato paste (23 Brix), and 7 percent vinegar. All products will be imported in bulk, in tank trucks or tank containers.
The applicable subheading for the Black Tea Extract Sugar and Water Added will be 2101.20.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates…of tea…and preparations with a basis of…these extracts, essences or concentrates…other… other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, articles classified in subheading 2101.20.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS
The applicable subheading for the Orange Juice with Sugar Added, Lemon Juice with Sugar Added, Apple Juice with Sugar Added, and Tomato Juice Concentrate with Added Sugar and Vinegar will be 2106.90.9400, HTS, which provides for food preparations not elsewhere specified or included…other…other… other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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