CLA-2-17:OT:RR:NC:2:228
Ms. Rosie Lara
Arias Logistics
543 S. Americas Ave.
El Paso, TX 79907
RE: The tariff classification of drink mixes from Chile
Dear Ms Lara:
In your letter dated March 31, 2011, on behalf of Corpora Tres Montes, S.A., Santiago, Chile, you requested a tariff classification ruling.
Samples and ingredients breakdowns for three products were submitted with your letter. The samples were forwarded to the U.S. Customs and Border Protection laboratory for analysis. The products are powdered drink mixes, packed for retail sale in pouches containing 20 grams (0.7 ounce), net weight. Zuko brand Tamarindo is said to contain approximately 66 percent dextrose, 15 percent acidulants, 9 percent sucrose, 3 percent gum, 2 percent flavors, and one percent or less, each, aspartame, acesulfame-K, cloud agent, anticaking agent, black tea, colors, and ascorbic acid. Laboratory analysis found this product contained 73.4 percent dextrose and 13 percent sucrose, by dry weight. Zuko Naranja is described as being composed of approximately 56 percent dextrose, 23 percent acidulants, 9 percent sucrose, 5 percent flavors, 3 percent gum, and one percent or less, each, aspartame, acesulfame-K, cloud agent, anticaking agent, ascorbic acid and colors. Laboratory analysis of this product found 70.9 percent dextrose and 10.7 percent sucrose, by dry weight. Zuko Horchata is said to be composed of approximately 69 percent dextrose, 9 percent sucrose, 8 percent rice flour, 5 percent flavors, 4 percent cloud agent, 2 percent gum, and one percent or less, each, of aspartame, acesulfame-K, anticaking agent, ascorbic, acid, and color. Analysis found this drink mix contained 81.4 percent dextrose and 11.9 percent sucrose, by dry weight.
In your letter, you suggested all three products should be classified in subheading 1702.30.4080, Harmonized Tariff Schedule of the United States (HTSUS), the provision for glucose not containing fructose or containing in the dry state less than 20 percent by weight of fructose. We agree with your proposal for the Tamarindo and Naranja products, but do not agree with your suggestion for the Horchata mix. Based on the declared ingredients and the laboratory analysis, this product will be classified elsewhere.
The applicable subheading for the Zuko Tamarindo and Zuko Naranja will be 1702.30.4080, HTSUS, which provides for other sugars, including chemically pure lactose, maltose,
glucose and fructose, in solid form…glucose and glucose syrup, not containing fructose or
containing in the dry state less than 20 percent by weight of fructose…other…other. The rate of duty will be 2.2 cents per kilogram.
The applicable subheading for the Zuko Horchata, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 HTSUS, which provides for food preparations not elsewhere specified or included…other…other…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 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division