This ruling has been modified and is no longer current.

Superseded by {H157219}.

804357 80 Ruling MODIFIED

The tariff classification of an instant soft drink mix and an iced tea mix from Chile.

Issued November 22, 1994 by U.S. Customs and Border Protection.

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80 804357 (November 22, 1994)

Tariff classification

HTS codes: 1701.91.4020, 2101.20.4045

Headings: 2101, 1701

Product description

The tariff classification of an instant soft drink mix and an iced tea mix from Chile.

CBP rationale

The applicable subheading for the instant soft drink mix will be 1701.91.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other...containing added flavoring matter whether or not containing added coloring...beverage bases: put up for retail sale. The duty rate will be 6 percent ad valorem. The applicable subheading for the iced tea mix will be 2101.20.4045, HTS, which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate.

Full text

NY 804357 November 22, 1994 CLA-2-17:S:N:N7:232 804357 CATEGORY: Classification TARIFF NO.: 1701.91.4020; 2101.20.4045 Mr. Marty Langtry Tower Group International, Inc. Castelazo & Associates 5420 W. 104th Street Los Angeles, California 90045-6069 RE: The tariff classification of an instant soft drink mix and an iced tea mix from Chile. Dear Mr. Langtry: In your letter dated November 14, 1994, on behalf of Corpora Tresmontes of Freire 321, Valparaiso, Chile, you requested a tariff classification ruling. The instant soft drink mix is stated to contain 90 to 93 percent sugar, 3.5 to 5 percent citric acid, .8 to 1.2 percent flavoring and small quantities of various other ingredients. The iced tea mix will contain 90 to 93 percent sugar, 3 to 5 percent instant tea, 2 to 4 percent citric acid, and small quantities of various other ingredients. Both products will be packaged for retail sale in sachets, jars and canisters. The applicable subheading for the instant soft drink mix will be 1701.91.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other...containing added flavoring matter whether or not containing added coloring...beverage bases: put up for retail sale. The duty rate will be 6 percent ad valorem. The applicable subheading for the iced tea mix will be 2101.20.4045, HTS, which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...other...other...provided for in subheading 9904.60.60, HTS. Articles classifiable under subheadings 1701.91.4020 and 2101.20.4045, HTS, which are products of Chile are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. Currently, U.S. Customs is not issuing rulings under the Uruguay Round Tariff Schedule. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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