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NY A88635

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October 28, 1996

CLA-2-19:RR:NC:2:228 A88635

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600; 1901.90.5800

Mr. Edwin Cho
Spice Traders International, Inc.
7328 N.W. 79th Terrace
Miami, FL 33166

RE: The tariff classification of drink mixes from Jamaica

Dear Mr. Cho:

In your letter dated October 9, 1996 you requested a tariff classification ruling.

Ingredients breakdowns and three samples accompanied your letter. The samples were examined and disposed of. Lasco brand Food Drinks are powders, put up for retail sale in foil pouches containing 120 grams, net weight. The contents of each pouch, when mixed with the appropriate amount of water, will yield 710 milliliters of a beverage. The principle component of all three drink mixes (65 percent for the vanilla and strawberry mix, 60 percent of the chocolate flavored product) is an ingredient identified as "SP 2640," which consists of 40 percent whey, 25 percent soy protein isolate, 25 percent vegetable fat, 5 percent sugar, two percent calcium phosphate, and less than one percent each of lecithin, monoglycerides, flavors, colors, and vitamins and minerals. All three mixes contain added sugar (35 percent) and flavor, and the chocolate product contains less than five percent cocoa powder.

The applicable subheading for the Lasco Food Drinks, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis...not elsewhere specified or included...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 drink mixes will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 26.5 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Articles classifiable under subheading 1901.90.5600, HTS, which are products of Jamaica, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

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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See also:

• Tariff No.: 1901.90.56 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: subj. to add US note 8 to Ch.17
• Tariff No.: 1901.90.58 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: not subj. to add US note 8 to Ch.17
• 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