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NY N026224

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April 29, 2008

CLA-2-22:OT:RR:E:NC:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 2202.90.2400; 2202.90.2800

Eugene Jung
PTL Trading Co., Ltd
Sung Jin Bldg 6F
28-2 Shin-Jung Dong, Mapogu
Seoul, Korea 121-40

RE: The tariff classification of a banana flavored beverage from South Korea

Dear Mr. Jung:

In your letter dated April 16, 2008 you requested a tariff classification ruling.

The subject merchandise is described as a banana flavored drink made in Korea. It is said to contain water 85.61 percent water, 3.80 percent crystalline fructose, 2.39 percent S.D. preparation (85 percent skim milk powder, 15 percent whey powder), 5.11 percent whole milk powder, 2 percent high fructose corn syrup, 0.68 percent banana juice concentrate, 0.12 percent banana flavor, 0.20 percent dextrin, 0.03 percent whey powder mix, 0.05 percent sodium citrate and 0.01 percent vanilla extract. The total milk solids for this product is 7.25 percent. It will be packaged for retail sale in 190 milliliter tetra pak containers.

The applicable subheading for the banana flavored 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 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,

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See also:

• Tariff No.: 2202.90.24 - Non-alcoholic milk-based drinks (except chocolate), subject to add US note 10 to Ch. 4, not GN15
• Tariff No.: 2202.90.28 - Non-alcoholic milk-based drinks (except chocolate), not subject to gen note 15 or add US note 10 to Ch. 4
• Tariff No.: 9904.04.50 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe. period, under $0.65/kg
• Tariff No.: 9904.04.58 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe period, $2.25/kg or more