CLA-2-21:OT:RR:NC:N5:228
Pablo Dattilesi
AntoTea
Rua Elduayen 28 Vigo, Spain
RE: The tariff classification of an Instant Iced Tea from Vietnam
Dear Mr. Dattilesi:
In your letter dated September 18, 2024, you requested a tariff classification ruling.
An ingredients breakdown, a manufacturing flowchart and marketing information accompanied your inquiry.
The subject merchandise, “Hibiso Shisho Instant Iced Tea,” is said to contain approximately 92 percent sugar (cane), 4 percent hibiscus extract, with the balance of ingredients consisting of a stabilizer (1200), acidity regulator (330) and shiso essential oil. The product will be imported for retail sale in the following sizes: 144-gram/300-gram/500-gram boxes. The 144-gram retail boxes are said to contain 12 sticks, each consisting of 12-grams of powder. Product directions instruct the consumer to mix 12 grams of the product with 180 mL of hot water.
In your letter, you proposed classification of the product under subheading 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Food preparations not elsewhere specified or included . . . Other . . . Other . . . Other.” Based on the ingredient composition and source of the sugar, the product will be classified in a more specific subheading.
The applicable subheading for the product, “Hibiso Shisho Instant Iced Tea,” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedule of the United States (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 general 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 products will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the general rate of 28.8 cents per kilogram plus 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division