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February 11, 1999

CLA-2-21:RR:NC:2:228 D85692

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700, 2106.90.9972

Ms. Nora Martin
UFL Foods Inc.
450 Superior Boulevard
Mississauga, Ontario
Canada L5T 2R9

RE: The tariff classification of beverage ingredients from Canada.

Dear Ms. Martin:

In your letter dated December 14, 1998, you requested a tariff classification ruling.

Samples and ingredients breakdowns for “Bloody Caesars” drink mix bases were submitted with your letter. The samples were forwarded to the U.S. Customs laboratory for analysis. The regular flavor (V360A) is said to contain 59.23 percent corn syrup solids, 13.33 percent maltodextrin, 9 percent sugar, 6.67 percent monosodium glutamate, 6.60 percent citric acid, 5.41 percent salt, and less than one percent each of tomato powder, natural flavoring, caramel and color. The spicy flavor (V514A) is said to contain 58.52 percent corn syrup solids, 13.33 percent maltodextrin, 9 percent sugar, 6.67 percent monosodium glutamate, 6.60 percent citric acid, 5.48 percent salt, and less than one percent each of natural flavoring, tomato powder, caramel, spice and color. Laboratory analysis found the regular flavor (V360A) to contain 9.6 percent sucrose and the spicy flavor (V514A), 12 percent sucrose. The products will be imported in bags containing 50-54 lbs., net weight, or totes weighing 1700-2000 lbs., net weight. The drink mix bases are to be combined with tomato paste, water and other ingredients to make the finished drink mixes.

The applicable subheading for the spicy flavor (V514A) drink mix base, 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...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% 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 2106.90.9700, HTS, and dutiable at the rate of 29.6 cents per kilogram plus 8.8 percent ad valorem.

The applicable subheading for the regular flavor V360A drink mix base will be 2106.90.9972, 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...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 7 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen