CLA-2-21:OT:RR:NC:232

Mr. Karl Louis Marx
Del Cruce San Antonio De Belen
400 Mts. N. Frente Galletas Cuetara
Heredia, Costa Rica
435-4005

RE: The tariff classifications of Zero Calorie instant powered flavoring drink mix from Costa Rica

Dear Mr. Marx:

In your letter dated June 9, 2010, you requested a tariff classification ruling. The subject merchandise consists of a powered flavoring drink mix said to contain 29.0 percent maltodextrin, 27.0 percent citric acid, 26.6 percent tea extract, 5 percent silicate dioxide, 3.6 percent xanthan gum, 2.6 percent Stevia sweetener, 2.5 percent lemon flavor, 1.5 percent Acesulfame-K sweetener, 1.0 percent caramel color, 0.6 percent lemon juice and 0.6 percent ascorbic acid (vitamin C). The product is an instant powered drink mix, sold in 3.5 gram packets. It is intended to be mixed with water to make a beverage.

The applicable subheading for the Zero Calorie instant powered drink mix will be 2101.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other: Other. The rate of duty will be 8.5 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 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