HQ 0083940 - Classification of drink mix powder - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083893 - HQ 0083978 > HQ 0083940

HQ 083940

July 5,1989

CLA-2 CO:R:C: G 083940 JGH

Category: CLASSIFICATION

Tariff No.: 1701.91.4000

Mr. Gilbert Gluck
Cyvex Corp.
155 Deloraine Ave
Toronto, Ontario, Canada M5M-2B1

RE: Classification of drink mix powder

Dear Mr. Gluck:

Your letter of January 17, 1989, concerns the tariff status of certain powdered drink mixes under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

"Powdered Fruit Drink" is said to contain 96 percent by weight granulated sucrose, with flavors and color flavors being added, such as orange, lemon, grape, peach, cherry, or strawberry.

"B'fast Beverage" is said to contain 92.5 percent by weight sucrose, and flavors such as orange, grapefruit or grape. To make individual servings, it is suggested that seven ounces of water be added to one ounce of the dry powder.

Issue:

Classification of the powdered drink mixes under the HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI's 1 and 2 pertain to classification of merchandise under the particular headings and relative Section and Chapter notes. The Explanatory Notes to the HTSUS constitute the official interpretation of the various provisions at the international level.

The Explanatory Notes to the heading 2106, "Food Preparations Not Elsewhere Specified or Included," state that powders which have the character of flavored or colored sugars used for the preparation of lemonade and the like fall in heading 1701 or 1702, as the case may be. In view of the high sucrose content, these beverage mixes would be considered flavored sugars classifiable under the provision for cane or beet sugar, containing added flavoring matter whether or not containing added coloring in subheading 1701.91.4000, HTSUS. Since these are finished mixes, they would not be subject to quota restraints.

HOLDING:

The powdered drink mixes described above are classifiable in subheading 1701.91.4000, HTSUS. The rate of duty is 6 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling