HQ 0085590 - Drink Mixes - United States International Trade Commision Rulings

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HQ 085590

November 29, 1989

CLA-2:CO:R:C:G 085590 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4000

Mr. Peter Helfrich
PBH International
P.O. Box 942
Bellevue, WA, 98009

RE: Drink Mixes

Dear Mr. Helfrich:

This is in reference to your letter of August 23, 1989, on behalf of Western Basic Ingredients Limited, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of flavored drink mixes from Canada. No samples were submitted. Classification of an Iced Tea mix was also requested, and was provided by our New York office, where the product was classified under subheading 2101.10.4060, HTSUSA.

FACTS:

The merchandise at issue includes the following products: Apple Drink Crystal, Pink Lemonade Drink Crystal, Peach Drink Crystal, and Pineapple Drink Crystal. All of the above products are dry mixes containing over 90 percent sugar. They are all complete, requiring only the addition of water to make a beverage.

ISSUE:

What is the proper classification of the powdered drink mixes under HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.

The merchandise at issue is a sugar base drink mix containing added flavoring and coloring matter. Subheading 1701.91.40, HTSUSA, provides for cane or beat sugar and chemically pure sucrose in solid form, containing added flavoring matter whether or not containing added coloring. Further, the Explanatory Notes, which constitute the official interpretation of the tariff at the international level, to Chapter 21 provide in section (1) in pertinent part that "powders which have the character of flavoured or coloured sugars used for the preparation of lemonade and the like fall in subheading 17.01 or 17.02 as the case may be".

In view of the foregoing, the drink base mix under consideration is classifiable under subheading 1701, HTSUSA.

Certain articles of cane or beet sugar are subject to quota limitations. Subheading 9904.50.40, HTSUSA, places import limitations on articles containing over 65 percent by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the retail consumers in the package in which imported. However, since these drink mixes are complete products, which require only water to create a beverage, they are not subject to the absolute quota under subheading 9904.50.40, HTSUSA.

HOLDING:

The merchandise at issue is properly classified in subheading 1701.91.4000, HTSUSA, which provides for cane or beet sugar and chemically pure sucrose in solid form, containing added flavoring matter whether or not containing added coloring. The rate of duty is 6 percent ad valorem. The merchandise at issue is not subject to the absolute quota under subheading 9904.50.40, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

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