CLA-2-17:RR:NC:2:228 D83347
Mr. Jose Rodriguez
Diversified Foods, Inc.
P.O. Box 56278
New Orleans, LA 70156-6278
RE: The tariff classification of a gelatin dessert mix and an
instant breakfast drink mix from Costa Rica
Dear Mr. Rodriguez:
In your letter dated October 5, 1998 you requested a tariff
classification ruling. Your letter was received by this office
on October 15, 1998.
Ingredients breakdowns and copies of the package labeling
were submitted. The instant breakfast drink mix is a powder,
packed for retail sale in containers holding 27 ounces (765
grams), net weight. The orange-flavored mix consists of
approximately 90 percent sugar, 5 percent citric acid, 1.7
percent tricalcium phosphate, and less than one percent each of
potassium citrate, flavor, modified food starch, ascorbic acid,
maltodextrin, gums, corn syrup solids, orange solids, artificial
colors, and vitamins. The tropical punch-flavored mix is
composed of approximately 90 percent sugar, 4 percent dextrose, 3
percent citric acid, 1.5 percent flavor, and less than one
percent each of sodium citrate, tricalcium phosphate, ascorbic
acid, maltodextrin, gums, corn syrup solids, artificial color,
and vitamins. The gelatin dessert mix is a powder composed of
approximately 89 percent sugar, 8 percent gelatin, 1.5 percent
fumaric acid, one percent disodium phosphate, and less than one
percent each of sodium citrate, flavor, artificial color, and
calcium sulfate. The gelatin dessert mix is produced in three
different flavors, and packed for sale to food service customers,
in containers holding 24 ounces (680 grams), net weight.
The applicable subheading for the instant breakfast drink
mix, if imported in quantities that fall within the limits
described in additional U.S. note 8 to chapter 17, will be
1701.91.5400 Harmonized Tariff Schedules of the United States
(HTS), which provides for cane or beet sugar and chemically pure
sucrose in solid form: other...containing added flavoring matter
whether or not containing added coloring...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 6 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 1701.91.5800, HTS, and
dutiable at the rate of 35.9 cents per kilogram plus 5.4 percent
ad valorem. In addition, products classified in subheading
1701.91.5800, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.17.49 to
9904.17.56, HTS.
The applicable subheading for the gelatin dessert mix will
be 2106.90.5870, HTS, which provides for food preparations not
elsewhere specified or included...other...of
gelatin...other...containing sugar derived from sugar cane or
sugar beets. The rate of duty will be 5.2 percent ad valorem.
Articles which are classifiable under subheading
1701.91.5400 and 2106.90.5870, HTS, which are products of Costa
Rica are entitled to duty free treatment under the Generalized
System of Preferences (GSP) and the Caribbean Basin Economic
Recovery Act (CBERA) 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 Stanley
Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division