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NY E88656

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April 27, 2000

CLA-2-19:RR:NC:2:228 E88656

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600; 1901.90.5800

Mr. Jaime Rodriguez
Legal Services Center
122 Boylston Street
Jamaica Plain, MA 02130-3003

RE: The tariff classification of a drink mix from El Salvador

Dear Mr. Rodriguez:

In your letter dated October 4, 1999, on behalf of Flores-Herrera Inc., you requested a tariff classification ruling.

An ingredients breakdown and sample were submitted with your letter. The sample was forwarded to the U.S. Customs laboratory for analysis. The product, “horchata,” is a powder said to be composed of morro seed (Crescentia alata Kunth), sesame seed, cocoa, cinnamon, sugar, and “aromatics.” Laboratory analysis found the product to contain 38 percent sugar. Horchata will be imported in sealed, clear plastic packages containing one pound (460 grams) net weight, and will be used to make a beverage, after mixing with water.

The applicable subheading for the horchata powder, 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 flour, meal, starch or malt extractotherotherarticles 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 1901.90.5800, HTS, and dutiable at the rate of 23.7 cents per kilogram plus 8.5 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.

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.: 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