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HQ 952178


November 23, 1992

CLA-2 CO:R:C:F 952178 K

CATEGORY: CLASSIFICATION

Tariff No.: 2202.90.9090

Mr. Steve Hong
Koryeo International Corp.
200 Stewart Ave.
Brooklyn, New York 11237

RE: Tariff Classification of Beverages, "New Echo" and "Sangaria Coffee Drink With Milk"

Dear Sir:

This is in response to your letters of July 1, 1992, in which you asked for tariff classification rulings for the above- referenced beverages from Japan. Samples were submitted.

FACTS:

The percentage breakdown of ingredients by weight for each of the beverages follows.

1. "Sangaria Coffee Drink With Milk"
Ingredients Percentages
Water 87.09
Sugar 6.40
Condensed Milk 2.80
Coffee Extract 2.20
Skim milk 1.40
Flavor 0.05
Lecithin 0.06

2. "New Echo"
Water 83.10
Glucose and
Fructose 8.60
Sugar 4.90
Soy Bean 1.50
Grape Sugar 0.90
Pectin 0.50
Non-fat Dry Milk 0.40
Flavor 0.10

ISSUE:

The issue is whether the beverages are classifiable as milk- based beverages or as non-alcoholic beverages.

LAW AND ANALYSIS:

Subheading 2202.90.2000, HTSUS, covers other milk-based drinks and merchandise classifiable in this subheading is subject to quota. The milk content in the "New Echo" is only 0.40 percent by weight and has a grape sugar flavor. The "Sangaria Coffee Drink With Milk" has a total of 4.20 percent by weight and is coffee flavored. In our opinion, the milk ingredients in these beverages are not significant enough that they confer the essential character to the beverages. The flavoring ingredients imparts the essential character of these beverages. Accordingly, they are not classifiable as milk-based beverages but merely as non-alcoholic beverages.

HOLDING:

"New Echo" and "Sangaria Coffee Drink With Milk" are classifiable under subheading 2202.90.90, as other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009, with duty at 0.3 cent per liter.

Sincerely,

John Durant

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