CLA-2-21:OT:RR:NC:232
Ms. Ivannia Chaves
Laica
P.O. Box 2330-1000
San Jose, Costa Rica
RE: The tariff classification and country of origin marking of an Ice Tea Mix from Costa Rica
Dear Ms. Chaves:
In your letter dated April 24, 2013, you requested a tariff classification, country of origin and marking ruling. The subject merchandise is an ice tea mix and is stated to contain 97.07 percent sugar, 2.3 percent citric acid and 0.57 percent of pre-mix tea. The sugar is produced in Costa Rica, the citric acid is imported from China and imported to Costa Rica and the pre-mix tea is a product of the United States. The ingredients are sent to Costa Rica where they are blended and packaged in one metric ton sacks. The ice tea mix is imported into the Unites States to be repackaged for retail sale.
The applicable subheading for the ice tea mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: 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 2101.20.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.20.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
Your inquiry also requests the country of origin marking requirements for the ice tea mix.
Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "country of origin" means the country of manufacture, production, or growth of any foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of the marking laws and regulations. An article used in manufacture which results in an article having a name, character, or use differing from that of the constituent article will be considered substantially transformed. In this case, we find the country of origin of the ice tea mix to be Costa Rica. On October 11, 1996, the President signed the Miscellaneous Trade and Technical Corrections Act of 1996. Section 14 of the Act amended the country of origin marking statute
(19 U.S.C.1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 (a) and (b). As a result neither the imported products nor their containers are required to be marked with the foreign country of origin. This statutory exemption is effective for goods entered, or withdrawn from warehouse, for consumption on or after October 11, 1996. Ice tea beverage mixes are among the products which have been included in this statutory marking exemption. Therefore, neither the ice tea mix nor its containers are required to be marked with the foreign country of origin.
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,
Thomas J. Russo
Director
National Commodity Specialist Division