E81750 E8 Ruling Active

The tariff classification of Beverages from Denmark.

Issued June 2, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.9090, 2202.10.0040

Headings: 2202

Product description

You submitted descriptive literature with your request. The subject merchandise is said to be various flavors of beverages which will be imported for retail sale in 11 ounce bottles. All of the products are said to be carbonated. The “Cola” and the “Sprinter” flavors are described as being 90 percent water and 10 percent cane sugar and natural flavors. The “Orange Squeezer” flavor is said to consist of 78 percent water, 10 percent cane sugar, and 12 percent orange juice and natural flavors. All fruit juice ingredients of these flavors are stated to be single strength and not from concentrate. The last two products, the “Cola - No Sugar Added” and the “Ginger Ale” flavors, are differently composed. They are said to consist of 98 percent reconstituted apple juice (brix value of 11 percent) and 2 percent natural flavors, cola or ginger respectively. Both of these products contain added carbon dioxide.

CBP rationale

The applicable subheading for the “Cola”, the “Sprinter”, and the “Orange Squeezer” flavored beverages will be 2202.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored. The applicable subheading for the “Cola - No Sugar Added” and the “Ginger Ale” will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other.

Full text

NY E81750 June 2, 1999 CLA-2-22:RR:NC:SP:232 E81750 CATEGORY: Classification TARIFF NO.: 2202.10.0040; 2202.90.9090 Mr. Martin Sokoloff Wedgie Dietetic Foods, Inc. 26 20th Street Brooklyn, NY 11232 RE: The tariff classification of Beverages from Denmark. Dear Mr. Sokoloff: In your letter dated April 26, 1999, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is said to be various flavors of beverages which will be imported for retail sale in 11 ounce bottles. All of the products are said to be carbonated. The “Cola” and the “Sprinter” flavors are described as being 90 percent water and 10 percent cane sugar and natural flavors. The “Orange Squeezer” flavor is said to consist of 78 percent water, 10 percent cane sugar, and 12 percent orange juice and natural flavors. All fruit juice ingredients of these flavors are stated to be single strength and not from concentrate. The last two products, the “Cola - No Sugar Added” and the “Ginger Ale” flavors, are differently composed. They are said to consist of 98 percent reconstituted apple juice (brix value of 11 percent) and 2 percent natural flavors, cola or ginger respectively. Both of these products contain added carbon dioxide. The applicable subheading for the “Cola”, the “Sprinter”, and the “Orange Squeezer” flavored beverages will be 2202.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored...Carbonated soft drinks: Other. The rate of duty will be 0.2 cents per liter. The applicable subheading for the “Cola - No Sugar Added” and the “Ginger Ale” will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other...Other. The rate of duty will be 0.2 cents per liter. Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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