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NY N011926





August 23, 2007

CLA-2-22:RR:NC:232

CATEGORY:

TARIFF NO.: 2202.90.2400; 2202.90.2800

Mr. Robert Decker
Mitsubishi Logistics America Corp.
11934 S. La Cienaga Blvd
Hawthorne, CA 90250

RE: The tariff classification of “Sangaria’s Nata de Coco” soft drink from Philippines

Dear Mr. Decker:

In your letter dated May 31, 2007, on behalf of Sangaria USA, you requested a tariff classification ruling. Samples were submitted with your request and sent to U.S. Customs and Border Protection Laboratory for analysis. According to Customs Laboratory Report no. NY20070986, dated August 8, 2007, Nata de Coco is a translucent white liquid that contains 39.8 percent fructose, 27.6 percent glucose and 9.4 percent non-fat milk solids on dry basis. The sample also contains 85.4 percent moisture and no milk fat.

The applicable subheading for the "Sangaria’s Nata de Coco" soft drink will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division

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