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NY 808506

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April 3, 1995

CLA-2-17:S:N:N7:232 808506

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400; 1701.91.5800

Ms. Marty Langtry
Tower Group International
5420 West 104th Street
Los Angeles, CA 90045-6069

RE: The tariff classification of a German White Wine-Box from the United Kingdom.

Dear Ms. Langtry:

In your letter dated March 20, 1995, on behalf of D&D Imports, you requested a tariff classification ruling.

A sample was included with your initial request dated February 3, 1995. The subject merchandise is described as a wine-box which allows the consumer to produce a gourmet blend of wine. The product consists of a rectangular cardboard box. Inside the box is a plastic bag with a cap/release valve and a spigot. The spigot fits through a hole in the box. The plastic bag is stated to contain 94 percent beet sugar, 1.9 percent spray dried white wine in crystal form, 1.86 percent citric acid, 1.1 percent diammonium phosphate, 1.1 percent ammonium sulphite, 0.36 percent aspartame and .005 percent crocin. There are also separate packets of wine stabilizer and yeast inside the box. The consumer produces a wine by adding water and the contents of the packets to the plastic bag and allowing it to ferment for two or three weeks.

The applicable subheading for the German White Wine-Box, 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 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.

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
New York Seaport

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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