CLA-2-17:RR:E:NC:SP:232
Mr. Francisco Diez
Transnational Foods Inc.
1110 Brickell Avenue
Miami, FL 33131
RE: The tariff classification of “powder soft drink mix” from Brazil
Dear Mr. Diez:
In your letter dated October 24 2008, you requested a tariff classification ruling. The subject merchandise is “Ice Ade” powder soft drink mix. The powdered mix comes in five varieties packaged for retail sale. The product is imported in a 15-ounce, multi colored plastic canister. The product will be used by consumers as a beverage by dissolving in water.
“Cherry” flavor is said to contain 96.28 percent sugar cane, 1.11 percent citric acid, .79 percent sodium citrate, .73 percent tricalcium phosphate, .73 percent flavor, .19 percent ascorbic acid and .11 percent red dye 40. “Tropical Punch” flavor is said to contain 96.4 percent sugar cane, 1.17 percent citric acid, .80 percent sodium citrate, .82 percent tricalcium phosphate, .50 percent flavor, .19 percent ascorbic acid and .08 percent red dye 40. “Orange” flavor is said to contain 96.3 percent sugar cane, 1.17 percent citric acid, .82 percent sodium citrate, .82 percent tricalcuim phosphate, .61 percent flavor, .19 percent ascorbic acid, .0008 percent red dye 40, .0009 percent yellow dye #5 and .04 percent yellow dye #6. “Lemonade” flavor is said to contain 95.7 percent sugar cane, 1.5 percent citric acid, .82 percent sodium citrate, .82 percent tricalcuim phosphate, .82 percent flavor, .19 percent ascorbic acid and .001 percent yellow dye #5. “Iced Tea” flavor is said to contain 93.7 percent sugar cane, 1.3 percent citric acid, 1.5 percent fructose, 1.2 percent tea extract, .76 percent sodium citrate, .76 percent tricalcium phosphate and .50 percent flavor.
The applicable subheading for the “Ice Age” powder soft drink in flavors: Cherry, Tropical Punch, Orange, Lemonade and Iced Tea if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other...containing added flavoring matter whether or not containing added coloring...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the rate of 35.9 cents per kilogram plus 5.4 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTS.
Articles classifiable under subheading 1701.91.5400, HTS, which are products of Brazil, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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.
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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division