882603 88 Ruling Active

The tariff classification of Yoghurt soft drink from Korea.

Issued February 18, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.9090

Headings: 2202

Product description

The subject merchandise is stated to contain 78.395 percent water, 10 percent fructose, 7.5 percent sugar, 3.25 percent non-fat dry milk, 0.75 percent glucose and small quantities of flavors. The product will be imported packaged for retail sale in small plastic containers.

CBP rationale

The applicable subheading for the Yoghurt soft drink will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters.

Full text

NY 882603 February 18, 1993 CLA-2-22:S:N:N7:232-882603 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Sam Nam Hap Dong, America 9928 Garden Grove Blvd. Garden Grove, CA 92644 RE: The tariff classification of Yoghurt soft drink from Korea. Dear Mr Nam: In your letter dated February 9, 1993 you requested a tariff classification ruling. Samples and information were submitted with your initial request dated January 29, 1993. The subject merchandise is stated to contain 78.395 percent water, 10 percent fructose, 7.5 percent sugar, 3.25 percent non-fat dry milk, 0.75 percent glucose and small quantities of flavors. The product will be imported packaged for retail sale in small plastic containers. The applicable subheading for the Yoghurt soft drink will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters...containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages...other...other...other. The rate of duty will be 0.3 cents per liter. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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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