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892162 89 Ruling Active

The tariff classification of Vilac soft drink from Korea.

Issued November 23, 1993 by U.S. Customs and Border Protection.

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89 892162 (November 23, 1993)

Tariff classification

HTS codes: 2202.90.9090

Headings: 2202

Product description

A sample was included with your request. The subject merchandise is stated to contain 78.42 percent water, 10.00 percent fructose syrup, 7.50 percent sugar, 3.25 percent fermented skim milk powder, 0.75 percent glucose and 0.08 percent yogurt flavor. The product will be packaged for retail sale in small plastic containers.

CBP rationale

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

Full text

NY 892162 November 23, 1993 CLA-2-22:S:N:N7:232-892162 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Steve Hong Koryeo International Corp. 200 Stewart Avenue Brooklyn, New York 11237 RE: The tariff classification of Vilac soft drink from Korea. Dear Mr. Hong: In your letter dated November 5, 1993 you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is stated to contain 78.42 percent water, 10.00 percent fructose syrup, 7.50 percent sugar, 3.25 percent fermented skim milk powder, 0.75 percent glucose and 0.08 percent yogurt flavor. The product will be packaged for retail sale in small plastic containers. The applicable subheading for the Vilac 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. 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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