United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K82500 - NY K82540 > NY K82512

Previous Ruling Next Ruling
NY K82512





February 9, 2004
CLA-2-17:RR:NC:2:228 K82512

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.1000, 1701.91.3000, 2106.90.9972, 6912.00.4100

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 letters dated December 22, 2003, and January 20, 2004, you requested a tariff classification ruling.

Samples and an ingredients breakdown for Blue Hawaiian Mix were submitted with your first letter. An ingredients breakdown for Pina Colada Mix was submitted with your second letter. Item no. DM-206251A and DM-206251B are each comprised of a bottle of drink mix, a plastic tube filled with colored sugar, and a ceramic (non-porcelain) tumbler. The Blue Hawaii Mix is composed of 58.2 percent water, 40 percent sugar, and less than one percent each of sodium benzoate, potassium sorbate, citric acid, natural and artificial flavor. The Pina Colada Mix is composed of 80.17 percent water, 19 percent sugar, and less than one percent each of sodium benzoate, natural and artificial pina colada flavor, malic acid, and sodium hexametaphosphate. Instructions on the packaging direct the consumer to combine rum and pineapple juice with the Hawaiian Drink Mix to make “The Hawaiian”, and to add rum to the Pina Colada Drink Mix to make “The Pina Colada”.

The applicable subheading for the colored sugar contained in both items, 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, may 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 Blue Hawaii Drink Mix and Pina Colada Drink Mix will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or includedotherotherpreparations 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 tumblers will be 6912.00.4100, HTS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or chinatableware and kitchenwareother otherothertumblers. The rate of duty will be 3.9 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,

Previous Ruling Next Ruling

See also: