CLA-2-22:RR:NC:SP:232 G81295
Mr. Pervez S. Mohammed
790 Turnpike Street
Suite 202
North Andover, MA 01845
RE: The tariff classification of “Omela Power Shake” from Holland
Dear Mr. Mohammed
In your letter dated August 29, 2000, you requested a tariff classification ruling.
You submitted descriptive literature, product samples, and specifications with your request. The merchandise in question is “Omela Power Shake”, a beverage that will be imported retail packaged in 325-ml pop-top cans. The samples submitted were flavored vanilla, chocolate and strawberry. The vanilla and strawberry flavors are stated to consist of approximately 50 percent skimmed milk, 30 percent water, 8 percent sugar, 5 percent skimmed milk powder, 2.5 percent corn oil, 1.5 percent gum arabic, 1 percent milk protein, 1 percent maltodextrin, and traces of lecithin, flavors, vitamins, minerals, colors, and stabilizers. The chocolate flavor is said to contain approximately 47 percent skimmed milk, 32 percent water, 7 percent sugar, 5.5 percent skimmed milk powder, 2.5 percent corn oil, 1.5 percent gum arabic, 1 percent partly skimmed cocoa powder, 1 percent milk protein, 1 percent maltodextrin, and traces of lecithin, vitamins, minerals, and stabilizers
The applicable subheading for the chocolate flavor of “Omela Power Shake” will be 2202.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk based drinks: Chocolate milk drink. The rate of duty will be 17 percent ad valorem.
The applicable subheading for the vanilla and strawberry flavors of “Omela Power Shake”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS.
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) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division