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NY 806349

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January 31, 1995

CLA-2-17:S:N:N7:232 806349

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400; 1701.91.5800

Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road
Suite 610
Des Plaines, Illinois 60018

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of powdered drink mixes from Canada; Article 509

Dear Mr. Tinkham:

In your letter dated January 20, 1995 you requested a ruling on the status of powdered drink mixes from Canada under the NAFTA.

The subject merchandise is described as powdered drink mixes in the flavors of orange, lemon, cherry, punch and grape. The products are stated to contain between 90 to 96 percent granulated sugar and between 4 to 10 percent citric acid, malic acid, sorbic acid, flavorings and colorings. The sugar component is produced in Canada or the United States. The other ingredients are produced in various other countries. The drink mixes will be produced in Canada and shipped to the U.S. in 2000 pound sacks. After importation, the drink mixes will be packaged for retail sale.

The applicable tariff provision for the powdered drink 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 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.

Each of the non-originating materials used to make the powdered drink mixes has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/17. The drink mixes will be entitled to a 1.8 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. It is noted that this rate of duty applies only to drink mixes classified under subheading 1701.91.5400, HTS.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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