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NY 805860

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January 25, 1995

CLA-2-17:S:N:N7:232 805860

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400; 1701.91.5800

Mr. John S. Rode
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of powdered beverage mixes from Canada.

Dear Mr. Rode:

In your letter dated January 6, 1995, on behalf of General Foods USA operating unit of Kraft General Foods, Inc., you requested a tariff classification ruling.

Product labels were included with your request. The subject merchandise consists of Country Time in lemonade and pink lemonade flavors, Kool-Aid in tropical punch, grape, raspberry, cherry and orange flavors and Tang in natural orange flavor. All of the above products are beverage mixes which are stated to contain over 85 percent sugar, with various quantities of acids, flavors, coloring, gums, emulsifiers, preservatives, vitamins, neutralizing agents and stabilizers. A finished product is produced by adding water. The beverage mixes will be imported in containers ranging from 19 ounces net weight to 5 pounds 3 ounces net weight. The beverage mixes will be sold to retail grocery stores and to warehouse clubs.

The applicable tariff provision for the Country Time, Kool- Aid and Tang beverage mixes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other...containing added flavoring matter whether or not containing added coloring ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 6 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the general rate of 38.9 cents per kilogram plus 5.8 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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See also:

• Tariff No.: 1701.91.54 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/10% by wt. sugar, descr. in Ch17 US note 3, subj. to Ch17 US nte 8
• Tariff No.: 1701.91.58 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/10% by wt. sugar, descr. in Ch17 US note 3, not GN15/Ch.17 US nte 8
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more