CLA-2-21:OT:RR:NC:N2:228
Mr. Larry Hampel
Larry Hampel
113 Douglas Manor Lane
Eastsound, WA 98245
RE: The tariff classification of beverage bases from Argentina
Dear Mr. Hampel:
In your letter dated April 20, 2020, you requested a tariff classification ruling on behalf of your client, Citromax Group, Inc.
An ingredients breakdown, a manufacturing flowchart, and a narrative description of the manufacturing process were provided with your inquiry.
The three products at issue are concentrated beverage bases unsuitable for human consumption in their imported conditions prior to dilution. Beverage base, Formula CF-3468, is said to contain high fructose corn syrup and lemon/lime flavoring. Beverage base, Formula J, is said to contain high fructose corn syrup and cane sugar. Beverage base, Formula N, is said to contain high fructose corn syrup. The products are imported in bulk form, which will be diluted and retail packaged for human consumption after importation into the United States.
The applicable subheading for Formula J will be 2106.90.9872, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . preparations for the manufacture of beverages: containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for Formula CF-3468 and Formula N will be 2106.90.9873, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . preparations for the manufacture of beverages: other. The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Josephine Heaning at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division