This ruling has been revoked and is no longer current.

Superseded by {H157219}.

863959 86 Ruling REVOKED

The tariff classification of crystal drink mixes fromCanada.

Issued July 13, 1991 by U.S. Customs and Border Protection.

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86 863959 (July 13, 1991)

Tariff classification

HTS codes: 1701.91.4000

Headings: 1701

Product description

The tariff classification of crystal drink mixes fromCanada.

Full text

NY 863959 JUL 13 1991 CLA-2-17:S:N:N1:232-863959 CATEGORY: Classification TARIFF NO.: 1701.91.4000 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, NY 10017 RE: The tariff classification of crystal drink mixes from Canada. Dear Mr. Murphy: In your letter dated May 30, 1991, on behalf of Lantic Sugar Limited, you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. Samples were included with this request. The subject merchandise is described as crystal drink mixes requiring only the addition of water to produce the finished beverage product. Artificial Ice Tea Drink Crystals is stated to contain 94 percent sugar, 6 percent citric acid, small quantities of flavor and various other ingredients. This product does not contain any essence or extract of real tea. The Lemon Bar Premix contains 89 percent sugar, 11 percent citric acid, flavors and various other ingredients. Crystal drink mixes will also be imported in a variety of other flavors. Samples of the peach and lemonade were included with your request. All of these mixes will contain between 92 percent and 97 percent sugar, with citric acid, glucose solids, modified starch, different flavors and colors, and small quantities of various other ingredients. All of the above products will be imported in either retail packages or in one metric ton containers to be repackaged for retail sale. The applicable subheading for the crystal drink mixes will be 1701.91.4000, 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. The duty rate will be 6 percent ad valorem. Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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