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NY K88471

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August 20, 2004
CLA-2-17:RR:NC:2:228 K88471

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.1000, 1701.91.3000, 2106.90.9972

Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704

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

Dear Mr. Gat:

In your letter dated August 3, 2004, you requested a tariff classification ruling.

Samples and pictorial literature were submitted with your letter. The samples were examined and disposed of. Item no. DM-208085C Strawberry Margarita Party Mix is comprised of a bottle of Strawberry Margarita Mix and two plastic test tubes filled with colored sugar. The Strawberry Margarita Mix consists of water, sugar, fructose corn sweeteners, citric acid, natural flavor, sodium benzoate, and color. The drink mix bottle measures 12-1/2 inches tall and contains 450 ml, net weight. The sugar-filled tubes measure 7 inches tall and contain 70 grams, net weight. Instructions on the label direct the consumer to combine 3 ounces of Strawberry Margarita Mix with 2 ounces of tequila, 1 cup of ice, and ½ teaspoon of sugar, and blend in a blender at high speed.

The applicable subheading for the Strawberry Margarita Mix will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included other 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 colored sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, 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, may be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, 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 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