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NY A80142



March 1, 1996

CLA-2-21:RR:NC:FC:228 A80142

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700, 2106.90.9973

Michael Hurwich
Metropolitan Ice Cream Inc.
18 Mowat Avenue
Toronto, Ontario
Canada M6K 3E8

RE: The tariff classification of fruit cocktail mixes from Canada.

Dear Mr. Hurwich:

In your letters dated January 4, 1996 and March 2, 1996, (SIC), the latter, received February 8, 1996, you requested a tariff classification ruling.

Ingredients breakdowns, a process flow chart, a description of the manufacturing process, and samples of five different flavors of "Icy Fruit Cocktail Mixes" were submitted with your second letter. The "Caribbean Fruit Mix" contains water, strawberries, sugar, glucose, passion fruit, pineapple, mango, and fresh lemon juice. The "Banana Breeze" consists of water, sugar, banana, glucose, and lemon juice. The "Pina Colada" is made from water, sugar, coconut cream, glucose, pineapple, pineapple concentrate, and fresh lemon juice. The "Margarita Mix" is comprised of water, sugar, lime juice, glucose, and fresh lemon juice. The "Strawberry Supreme" contains strawberries, glucose, water, and fresh lemon juice. Each mix also contains guar gum, carob bean gum, and carrageenan. On a dry weight basis the sugar content for the "Caribbean Fruit Mix" is 28 percent, the "Banana Breeze" 39 percent, the "Pina Colada" 36 percent, and the "Margarita Mix" 41 percent. The cocktail mixes are made by combining a pasteurized base mix of water, sugar, glucose and stabilizer, with fresh lemon and/or lime juice, and pureed fruit. The mix is put up in either 500 milliliter or 2-liter plastic bottles, and frozen. The products will be sold to restaurants, caterers, hotels and other food service establishments to be combined with alcohol, milk or water to create exotic drinks.

The applicable subheading for the "Caribbean Fruit Mix", Banana Breeze", "Pina Colada" and "Margarita Mix", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... 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 products will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem.

The applicable subheading for the "Strawberry Supreme" will be 2106.90.9975, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...other. The rate of duty will be 8.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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