CLA-2-17:RR:NC:SP:232 D83346
Mr. Jose Rodriguez-Ema
Diversified Foods, Incorporated
P.O. Box 56278
New Orleans, Louisiana 70156-6278
RE: The tariff classification of Iced Tea Mix from Costa Rica.
Dear Mr. Rodriguez-Ema:
In your letter dated October 5, 1998 you requested a tariff
classification ruling.
The subject merchandise is described as an iced tea mix, which
is stated to contain 94.775 percent sugar, 2.643 percent citric
acid, 0.310 percent flavor, 1.193 percent instant tea, 0.599
percent modified corn starch, and small quantities of various other
ingredients. The submitted product label for the "Lily's Orchard"
Iced Tea Mix shows the product has a net weight of 24 ounces. The
subject merchandise will be sold in supermarkets.
The applicable subheading for the iced 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
Schedules of the United States (HTS), which provides for 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 ...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, HTS, and dutiable at the
rate of 32.3 cents per kilogram plus 9 percent ad valorem. In
addition, products classified in subheading 2101.20.5800, HTS, will
be subject to additional duties based on their value, as described
in subheadings 9904.17.49 to 9904.17.56, HTS.
Articles classifiable under subheading 2101.20.5400, HTS,
which are products of Costa Rica are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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 John Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division