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NY 812086

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June 29, 1995

CLA-2-21:S:N:N7:232 812086

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.20.4800; 2101.20.5400; 2101.20.5800

Mr. Robert Krasnor
Tradeshare Corporation
Building #77
Brooklyn Navy Yard
Brooklyn, NY 11205

RE: The tariff classification of an ice tea mix from a Foreign Trade Zone.

Dear Mr. Krasnor:

In your letter dated June 16, 1995 you requested a tariff classification ruling.

Information was submitted with your initial request dated April 19, 1995. The subject merchandise is stated to contain 93 to 97 percent sugar, 2.20 to 5.25 percent acid, .25 to .75 percent cloud and color, .10 to 2.55 percent flavor, 0 to .50 percent tricalcium phosphate, .75 to 1.75 powdered instant tea and .25 to 5.0 percent various other ingredients. The product will be packaged in 2,400 pound bulk tote bags and then repackaged for retail sale or for institutional sale. A finished beverage is produced by adding water to the mix.

The applicable subheading for the ice tea mix, which will be repackaged for institutional distribution will be 2101.20.4800, HTS, which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate ...other ...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 35 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2101.20.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

The applicable subheading for the ice tea mix, which will be repackaged for retail sale, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...other...other...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 10 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 2101.20.5800, HTS, and dutiable at the rate of 35 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2101.20.5800, 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.: 2101.20.48 - Preparation ov 65% sugar (Ch17 add US note 2) w/basis of extract/essence/concentrate or w/basis of tea or mate, ov Ch17 add US note 9 quota
• Tariff No.: 2101.20.54 - Preparation ov 10% sugar (Ch17 add US nte 3) w/basis extract/essence/concentrate or w/basis of tea or mate,subj. quota of Ch17 add US note 8
• Tariff No.: 2101.20.58 - Preparation ov 10% sugar (Ch17 add US note 3) w/basis of extract/essence/concentrate or w/basis of tea or mate, ov Ch17 add US note 8 quota
• Tariff No.: 9904.17.31 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.38 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, $0.35/kg or more
• 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