G86606 G8 Ruling Active

The tariff classification of Beverages from Spain

Issued February 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.10.0060, 2202.10.0040

Headings: 2202

Product description

You submitted descriptive literature and product photographs with your request. The subject merchandise is three varieties of non-alcoholic drinks which will be imported ready to drink in 250-ml cans that have pop-top lids. The first product, “Jess”, is described as a carbonated drink and is said to consist of carbonated water, sugar, taurine, glucuronolactone, caffeine, inositol, citric acid, a small quantity of various vitamins, flavors, and colors. The second product, “Big Star”, is described as a carbonated drink and is also said to consist of carbonated water, sugar, taurine, glucuronolactone, caffeine, inositol, citric acid, a small amount of various vitamins, flavors, and colors. Although the literature makes no statement about its carbonation status, “Power Fruit”, the third product, is understood to be a non-carbonated drink. This is said to contain water, fruit juices from concentrates, sugar, a small quantity of various vitamins, artificial sweeteners, flavors, and stabilizers.

CBP rationale

The applicable subheading for the “Jess” and the “Big Star” drinks 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 applicable subheading for the “Power Fruit” drink will be 2202.10.0060, 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…Other.

Full text

NY G86606 February 14, 2001 CLA-2-22:RR:NC:SP:232 G86606 CATEGORY: Classification TARIFF NO.: 2202.10.0040; 2202.10.0060 Ms. Gisela Rivera Rivera Trading International, Inc. 665 E 9th Lane Hialeah, FL 33010 RE: The tariff classification of Beverages from Spain Dear Ms. Rivera: In your letter dated January 17, 2001, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is three varieties of non-alcoholic drinks which will be imported ready to drink in 250-ml cans that have pop-top lids. The first product, “Jess”, is described as a carbonated drink and is said to consist of carbonated water, sugar, taurine, glucuronolactone, caffeine, inositol, citric acid, a small quantity of various vitamins, flavors, and colors. The second product, “Big Star”, is described as a carbonated drink and is also said to consist of carbonated water, sugar, taurine, glucuronolactone, caffeine, inositol, citric acid, a small amount of various vitamins, flavors, and colors. Although the literature makes no statement about its carbonation status, “Power Fruit”, the third product, is understood to be a non-carbonated drink. This is said to contain water, fruit juices from concentrates, sugar, a small quantity of various vitamins, artificial sweeteners, flavors, and stabilizers. The applicable subheading for the “Jess” and the “Big Star” drinks 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 “Power Fruit” drink will be 2202.10.0060, 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…Other. The rate of duty will be 0.2 cents per liter. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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