810045 81 Ruling Active

The tariff classification of Iced Tea Mix from Canada

Issued May 19, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2101.20.5800, 2101.20.5400

Headings: 2101

Product description

The subject merchandise is stated to contain 92 percent sugar, 7 percent tea and 1 percent citric acid. The product will be imported in one ton bags. It will be packaged in the United States for retail sale to consumers.

Full text

NY 810045 May 19, 1995 CLA-2-21:S:N:N7:232 810045 CATEGORY: Classification TARIFF NO.: 2101.20.5400; 2101.20.5800 Mr. Patrick E. Mines 28 Princess Street PO Box 1197 Fort Erie, Ontario, Canada L2A 5Y2 RE: The tariff classification of Iced Tea Mix from Canada Dear Mr Mines: In your letter dated May 1, 1995, on behalf of R. W. Patten Distributors Ltd., Ontario, Canada, you requested a tariff classification ruling. A sample was submitted with your request. The subject merchandise is stated to contain 92 percent sugar, 7 percent tea and 1 percent citric acid. The product will be imported in one ton bags. It will be packaged in the United States for retail sale to consumers. The applicable tariff provision for the iced tea mix, 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 Schedule of the United States Annotated (HTSUSA), which provides for extracts, essences and concentrates, of tea, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea...other...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 product will be classified in subheading 2101.20.5800, HTSUSA, 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

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