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866092 86 Ruling Active

The tariff classification of a flavored drink mix fromCanada.

Issued August 15, 1991 by U.S. Customs and Border Protection.

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86 866092 (August 15, 1991)

Tariff classification

HTS codes: 1701.91.4000

Headings: 1701

Product description

This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. A sample was included with your request. The subject merchandise is a banana-flavored preparation to be used by the consumer to flavor milk. The product is in dry amorphous form, and will be imported packaged and labeled for retail sale. It is stated to contain 89.372 percent sugar, 10 percent Malto Dextrin, with added flavors, and small quantities of various other ingredients.

CBP rationale

The applicable subheading for the banana-flavored drink mix 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.

Full text

NY 866092 AUG 15 1991 CLA-2-17:S:N:N1:232-866092 CATEGORY: Classification TARIFF NO.: 1701.91.4000 Mr. Timothy C. Stanceu Hogan & Hartson Columbia Square 555 Thirteenth Street NW Washington DC 20004-1109 RE: The tariff classification of a flavored drink mix from Canada. Dear Mr. Stanceu: In your letter dated August 9, 1991, on behalf of the Nestle Beverage Company, 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. A sample was included with your request. The subject merchandise is a banana-flavored preparation to be used by the consumer to flavor milk. The product is in dry amorphous form, and will be imported packaged and labeled for retail sale. It is stated to contain 89.372 percent sugar, 10 percent Malto Dextrin, with added flavors, and small quantities of various other ingredients. The applicable subheading for the banana-flavored drink mix 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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