The tariff classification of a gelatin dessert mix and an instant breakfast drink mix from Costa Rica

NY D83347 November 2, 1998 CLA-2-17:RR:NC:2:228 D83347 CATEGORY: Classification TARIFF NO.: 1701.91.5400; 1701.91.5800; 2106.90.5870 Mr. Jose Rodriguez Diversified Foods, Inc. P.O. Box 56278 New Orleans, LA 70156-6278 RE: The tariff classification of a gelatin dessert mix and an instant breakfast drink mix from Costa Rica Dear Mr. Rodriguez: In your letter dated October 5, 1998 you requested a tariff classification ruling. Your letter was received by this office on October 15, 1998. Ingredients breakdowns and copies of the package labeling were submitted. The instant breakfast drink mix is a powder, packed for retail sale in containers holding 27 ounces (765 grams), net weight. The orange-flavored mix consists of approximately 90 percent sugar, 5 percent citric acid, 1.7 percent tricalcium phosphate, and less than one percent each of potassium citrate, flavor, modified food starch, ascorbic acid, maltodextrin, gums, corn syrup solids, orange solids, artificial colors, and vitamins. The tropical punch-flavored mix is composed of approximately 90 percent sugar, 4 percent dextrose, 3 percent citric acid, 1.5 percent flavor, and less than one percent each of sodium citrate, tricalcium phosphate, ascorbic acid, maltodextrin, gums, corn syrup solids, artificial color, and vitamins. The gelatin dessert mix is a powder composed of approximately 89 percent sugar, 8 percent gelatin, 1.5 percent fumaric acid, one percent disodium phosphate, and less than one percent each of sodium citrate, flavor, artificial color, and calcium sulfate. The gelatin dessert mix is produced in three different flavors, and packed for sale to food service customers, in containers holding 24 ounces (680 grams), net weight. The applicable subheading for the instant breakfast drink mix, 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 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 35.9 cents per kilogram plus 5.4 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the gelatin dessert mix will be 2106.90.5870, HTS, which provides for food preparations not elsewhere specified or included...other...of gelatin...other...containing sugar derived from sugar cane or sugar beets. The rate of duty will be 5.2 percent ad valorem. Articles which are classifiable under subheading 1701.91.5400 and 2106.90.5870, HTS, which are products of Costa Rica are entitled to duty free treatment under the Generalized System of Preferences (GSP) and the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Stanley Hopard at 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division