A81526 A8 Ruling REVOKED

The tariff classification of "Flavour Crystals" from Canada.

Issued April 2, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.91.5400, 1701.91.5800

Headings: 1701

Product description

A sample was included with your request. The sample consists of a foil package containing 480 grams. The sample is labelled "Sweetheart", "Flavour Crystals" and "Fruit Punch". The product is mixed with water to produce 4.55 liters of a finished beverage. The subject merchandise is stated to contain 95 percent sugar and tricalcium phosphate, sodium citric, natural and artificial flavors, various acids, and colors.

CBP rationale

The applicable subheading for the "Flavour Crystals", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form.

Full text

NY A81526 April 2, 1996 CLA-2-17:RR:NC:FC:232 A81526 CATEGORY: Classification TARIFF NO.: 1701.91.5400; 1701.91.5800 Mr. Stephen W. Marlow Tower Group International 205 West Service Road Champlain, NY 12919 RE: The tariff classification of "Flavour Crystals" from Canada. Dear Mr. Marlow: In your letter dated March 15, 1996, on behalf of Can/US Courier, you requested a tariff classification ruling. A sample was included with your request. The sample consists of a foil package containing 480 grams. The sample is labelled "Sweetheart", "Flavour Crystals" and "Fruit Punch". The product is mixed with water to produce 4.55 liters of a finished beverage. The subject merchandise is stated to contain 95 percent sugar and tricalcium phosphate, sodium citric, natural and artificial flavors, various acids, and colors. The applicable subheading for the "Flavour Crystals", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules 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...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 6 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 1701.91.5800, HTS, and dutiable at the rate of 37.9 cents per kilogram plus 5.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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