CLA-2-21:RR:NC:2:228
Mr. Adam J. Whitney
Access Business Group International LLC
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of a beverage preparation from Canada.
Dear Mr. Whitney:
In your letter dated August 15, 2007, you requested a tariff classification ruling.
An ingredients breakdown and a sample accompanied your request. The sample was examined and disposed of. SKU No. 105485 Tropical Sports Drink Concentrate is a red-colored liquid put up in a plastic ampule measuring approximately 3-1/2 inches in length. The liquid is said to be composed of 55 percent purified water, 10 percent each of citric acid, glucose, and fructose, 5 percent salt, 3.5 percent natural flavor, 2 percent each of potassium citrate, and color, 1 percent sodium citrate and 0.75 percent sucralose (a high-intensity sweetener). The contents of the plastic ampule is added to water to make the drink.
In your letter you suggest the Tropical Sports Drink Concentrate should be classified in subheading 2106.90.9973, Harmonized Tariff Schedule of the United States (HTSUS), the provision for food preparations not elsewhere specified or included…other… other… preparations for the manufacture of beverages…other. Based on its ingredient composition however, it will be classified elsewhere.
The applicable subheading for the Tropical Sports Drink Concentrate will be 2106.90.9971, HTSUS, which provides for food preparations not elsewhere specified or included…other… other…preparations for the manufacture of beverages…containing high-intensity sweeteners (e.g., aspartame and/or saccharin). The rate of duty will be 6.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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