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NY J89555

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October 28, 2003

CLA-2-17:RR:NC:2:228 J89555

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.1000, 1701.91.3000, 2106.90.9972, 2106.90.9973, 2501.00.0000, 7013.99.5000

Mr. Shachar Gat
Shonfeld’s USA, Inc.
16871 Noyes Avenue
Irvine, CA 92606

RE: The tariff classification of drink mix sets from China.

Dear Mr. Gat:

In your letter dated September 25, 2003, you requested a tariff classification ruling.

Samples and descriptive literature for three items were submitted with your letter. The samples were examined and disposed of. Item no. DM-205586A is comprised of a bottle of Margarita mix, a test tube of colored salt, and a decorated cylinder-shaped glass article. The Margarita mix consists of high fructose corn syrup, water, citric acid, natural and artificial flavor, sucrose acetate, iso-butyrate, and coloring. Item no. DM-205586B is made up of a bottle of Daiquiri mix, a test tube of colored sugar, and a decorated cylinder-shaped glass article. The Daiquiri mix consists of water, sugar, fructose corn sweeteners, natural flavor, citric acid, sodium benzoate, and coloring. Instructions on the labels direct the consumer to combine the mixes with rum, Tequila, or Cointreau, add ice, shake, strain, and pour into a glass with a salt or sugar coated rim.

The applicable subheading for the sugar contained in Item no. DM-205586B, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid formother containing added coloring but not containing added flavoring matter. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

The applicable subheading for the Daquiri mix will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or includedother otherpreparations for the manufacture of beveragescontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Margarita mix will be 2106.90.9973, HTS, which provides for food preparations not elsewhere specified or includedother otherpreparations for the manufacture of beveragesother. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for salt contained in Item no. DM-205586A will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The rate of duty will be free.

The applicable subheading for the cylinder-shaped articles will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1701.91.10 - Cane/beet sugar & pure sucrose, refined, solid, w/added coloring but not flav., subject to add. US 5 to Ch.17
• Tariff No.: 1701.91.30 - Cane/beet sugar & pure sucrose, refined, solid, w/added coloring but not flav., not subject to gen. note 15 or add. US 5 to Ch.17
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen
• Tariff No.: 2501.00.00 - Salt & pure sodium chloride, whether or not in aqueous solution or cont. added anticaking or free-flowing agents; sea water
• Tariff No.: 7013.99.50 - Glassware for toilet/office/indoor decor. or similar purposes, nesoi, valued over $0.30 but n/over $3 each
• Tariff No.: 9904.17.08 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.15 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, $0.35/kg or more