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NY B86441

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June 26, 1997

CLA-2-17:RR:NC:SP:232 B86441

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400; 1701.91.5800; 2101.20.5400; 2101.20.5800; 2106.90.9971

Mr. Michael Dahm
Willson International Inc.
Interstate Commerce Centre
250 Cooper Avenue, Suite 102
Tonawanda, New York 14150

RE: The tariff classification of crystal drink mixes and iced tea mixes from Canada.

Dear Mr. Dahm:

In your letter dated June 16, 1997, on behalf of Kingsmill Foods of Toronto, Ontario, you requested a tariff classification ruling.

Samples and information were submitted with your initial request dated May 15, 1997. Additional information was submitted in your fax dated June 24, 1997. The subject merchandise consists of Peach Crystals, Fruit Punch Crystals, Raspberry Crystals, Peach Lite Crystals, Lemon Iced Tea and Raspberry Iced Tea. The Peach, Fruit Punch and Raspberry Crystals contain sugar, color, flavor, acids and small quantities of various other ingredients. The Peach Lite Crystals contain malic acid, flavor, color, aspartame and small quantities of various other ingredients. The Iced Teas contain sugar, tea, flavor and acid. All of the products are packaged for retail sale. The Peach, Fruit Punch and Raspberry are in 454 gram packages. The Peach Lite is in a 25 gram package. The Iced Teas are in 388 gram packages. A finished beverage is produced with the addition of water.

The applicable subheading for the Peach, Fruit Punch and Raspberry Crystals, 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 36.9 cents per kilogram plus 5.6 percent ad valorem.

The applicable subheading for the Lemon and Raspberry Iced Teas, 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 ...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 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 33.2 cents per kilogram plus 9.2 percent ad valorem.

The applicable subheading for the Peach Lite Crystals will be 2106.90.9971, HTS, which provides for Food preparations not elsewhere specified or included...other...other...other... preparations for the manufacture of beverages: containing high-intensity sweeteners (e.g., apartame and/or saccharin). The general rate of duty will be 8.2 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 John Maria at 212-466-5730.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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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.: 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.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen