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NY D83346

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October 30, 1998

CLA-2-17:RR:NC:SP:232 D83346

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.20.5400; 2101.20.5800

Mr. Jose Rodriguez-Ema
Diversified Foods, Incorporated
P.O. Box 56278
New Orleans, Louisiana 70156-6278

RE: The tariff classification of Iced Tea Mix from Costa Rica.

Dear Mr. Rodriguez-Ema:

In your letter dated October 5, 1998 you requested a tariff classification ruling.

The subject merchandise is described as an iced tea mix, which is stated to contain 94.775 percent sugar, 2.643 percent citric acid, 0.310 percent flavor, 1.193 percent instant tea, 0.599 percent modified corn starch, and small quantities of various other ingredients. The submitted product label for the "Lily's Orchard" Iced Tea Mix shows the product has a net weight of 24 ounces. The subject merchandise will be sold in supermarkets.

The applicable subheading for the iced tea mix, 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 32.3 cents per kilogram plus 9 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.

Articles classifiable under subheading 2101.20.5400, HTS, which are products of Costa Rica are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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 John Maria at 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• 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.: 9904.17.49 - 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