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NY 860227

FEB 20 1991

CLA-2-17:S:N:N1:232-860227

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4000; 2501.00.0000

Mr. David M. Blake
C. J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of various flavored powdered drink mixers and margarita salt from Canada.

Dear Mr. Blake:

In your letter dated January 31, 1991, on behalf of Cadbury Schweppes, Inc., High Ridge Park, Stamford, CT 06905 you requested a tariff classification ruling.

Your query concerns the classification of seven different flavors of Holland House powdered drink mixers and of Mr. and Mrs. "T" Margarita Salt from Canada. The mixers come in the following flavors: whiskey sour, Tom Collins, pina colada, mai tai, daiquiri, margarita and strawberry margarita. All will be imported in 4.5 ounce cardboard boxes containing eight envelopes of powdered mixer each holding 9/16 of an ounce. All have either sugar alone or sweeteners (sugar, maltodextrin and corn syrup solids) as the predominate ingredient, varying from 83.28 percent to 90.13 percent. Other ingredients consist of dehydrated juices, citric acid, natural and artificial flavors, anticaking agent, dried egg whites and dried coconut. The margarita salt, which is 99.0087 percent sodium chloride along with less than 0.0013 percent yellow prussate of soda, will be imported in eight ounce plastic tubs. All items are packaged for retail sale.

The applicable subheading for the drink mixers will be 1701.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form...other...containing added flavoring or coloring matter...containing added flavoring matter whether or not containing added coloring. The duty rate will be 6 percent ad valorem.

The applicable subheading for the margarita salt will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; sea water. The rate of duty will be free.

Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,

Jean F. Maguire
Area Director

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