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HQ 956823




August 8,1994

CLA-2 CO:R:C:F 956823 JGH

CATEGORY: CLASSIFICATION

TARIFF NO: 1701.91.4020

Ms. Wendy Sue Dixon
Jungle Juice Imports
355 1/2 Philadelphia Ave.
Chambersburg, Pa. 17201

RE: Classification of Flavored Drink Mix - Reconsideration of New York Ruling 898502, dated June 30, 1994

Dear Ms. Dixon:

The above-cited ruling concerns the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a powdered drink mix from Chile called "Zuko". In that ruling the product was classified as a food preparation not elsewhere specified or included, in subheading 2106.90.5950, HTSUS, and said to be subject to quota restraints.

FACTS:

"Zuko" is said to contain 85.8 percent sugar, with various amounts of acidulates, flavors, colors, stabilizers, vitamins and similar ingredients common to such products. The drink mix is packaged for retail sale in 45g. packets, and has to be mixed with water.

ISSUE:

Classification of a powdered sugar drink mix packaged for retail sale.

LAW & ANALYSIS:

The Explanatory Notes (ENs) to the HTSUS provide information on the scope of the various tariff provisions at the international level. The ENs for heading 2106 state that powders which have the character of flavored or colored sugars used for the preparation of lemonade and the like are not classifiable in heading 2106 but are classifiable in heading in 1701 or 1702, depending on composition. - 2 -

Based on the composition of this product, it is more specifically classified as a form of refined sugar. The ENs to heading 1701 states that cane or beet sugar fall into the heading when in solid form, including powders, and may contain flavoring or coloring matter. Therefore, the "Zuko" drink mixes are not classifiable as food preparations in heading 2106 but as types of flavored sugars in heading 1701.

Accordingly, these drink mix powders are classifiable under the provision for other cane or beet sugar and chemically pure sucrose, in solid form: Containing added flavoring matter whether or not containing added coloring: beverage bases: Put up for retail sale, in subheading 1701.91.4020, HTSUS. The general rate of duty is 6 percent ad valorem. However, products of Chile classifiable in this provision are free of duty if they meet all the requirements under the Generalized System of Preferences. Furthermore, since the drink mixes are packaged for retail sale they are not subject to quota restraints.

HOLDING:

Retail packaged flavored drink mixes described above are classifiable in subheading 1701.91.4020, HTSUS, and not subject to quota.

New York Ruling Letter 898502 is revoked.

Sincerely,

John Durant, Director

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