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NY K82807

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March 1, 2004
CLA-2-21:RR:NC:2:228 K82807

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.1000, 1701.91.3000, 2106.90.9972

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 October 13, 2003, December 10, 2003, and February 3, 2004, you requested a tariff classification ruling.

The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns were submitted with your subsequent correspondence. Item no. DM-205580A is comprised of one bottle of Strawberry Drink Mix and one bottle filled with sugar. The Strawberry Drink Mix contains 55 percent sugar, 35.85 percent water, 9 percent fructose corn sweetener, and less than one percent each of citric acid, natural flavor, sodium benzoate and color. Item no. DM-205580C is one bottle of Pina Colada Mix and one bottle of sugar. The Pina Colada mix contains 80.17 percent, 19 percent sugar, and less than one percent each of sodium benzoate, malic acid, sodium hexametaphosphate, and natural and artificial flavor. Instructions direct the consumer to combine a shot of rum to the drink mix, add ice, and shake or blend.

The applicable subheading for the sugar contained in Item no. DM-205580A and DM-205580C, 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 formothercontaining 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 Strawberry and Pina Colada drink mixes will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or included otherotherpreparations 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.

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.: 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