The tariff classification of various flavored beverage crystals from Canada.

NY 807225 February 28, 1995 CLA-2-17:S:N:N7:232 807225 CATEGORY: Classification TARIFF NO.: 1701.91.4800; 1701.91.5400; 1701.91.5800 2101.20.4800; 2101.20.5400; 2101.20.5800 Mr. Lorne H. Goodman Crosby Molasses Company Limited PO Box 2240 327 Rothesay Avenue Saint John, N.B., Canada E2L 3V4 RE: The tariff classification of various flavored beverage crystals from Canada. Dear Mr. Goodman: In your letter dated February 15, 1995 you requested a tariff classification ruling. The subject merchandise consists of various beverage crystals which will be imported in ten flavors (eight fruit and two tea). The eight fruit flavors are grape, strawberry, peach, orange, lemonade, cherry, kiwi and fruit punch. The two tea flavors are regular and lemon. All of the products contain approximately 94 percent sugar, as well as flavorings, colorings, bufferings and stabilizers, and, in the case of the two tea flavors, 2.7 percent and 2 percent tea powder, respectively. A beverage is produced by adding water to the crystals. The beverage crystals will be packaged in retail packages weighing between 240 and 300 grams, in food service packages for restaurants weighing between 450 and 500 grams and in food service packages for cafeterias in 25 pound cartons. The applicable subheading for the eight fruit flavored beverage crystals packaged for restaurants and cafeterias will be 1701.91.4800, 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...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 38.9 cents per kilogram plus 5.8 percent ad valorem. The applicable subheading for the eight fruit flavored beverage crystals packaged for retail sale, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules 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...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 6 percent ad valorem . If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 1701.91.5800, HTS, and dutiable at the rate of 38.9 cents per kilogram plus 5.8 percent ad valorem. The applicable subheading for the two tea flavored beverage crystals packaged for restaurants and cafeterias will be 2101.20.4800, Harmonized Tariff Schedule of the United States (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 ...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 35 cents per kilogram plus 9.8 percent ad valorem. The applicable subheading for the two tea flavored beverage crystals packaged for retail sale, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400 Harmonized Tariff Schedules of the United States (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...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 2101.20.5800, HTS, and dutiable at the rate of 35 cents per kilogram plus 9.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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