The tariff classification of “Nestea” Sweetened Ice Tea Concentrate from Canada

NY G86754 February 21, 2001 CLA-2-21:RR:NC:SP:232 G86754 CATEGORY: Classification TARIFF NO.: 2101.20.9000 Ms. D. Fritzlar Nestlé Canada Inc. 25 Sheppard Avenue West North York, Ontario M2N 6S8 Canada RE: The tariff classification of “Nestea” Sweetened Ice Tea Concentrate from Canada Dear Ms. Fritzlar: In your letter dated January 29, 2001, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The subject merchandise is “Nestea” sweetened ice tea concentrate. This product is a concentrated liquid, which will be imported for retail sale in sixteen ounce plastic bottles. The consumer adds water to produce a beverage. The three flavor varieties of the samples are lemon, green tea and honey, and raspberry. These products are said to consist of high fructose corn syrup, water, citric acid, tea concentrates, and flavors. The applicable subheading for the “Nestea” sweetened ice tea concentrate will be 2101.20.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other. The general rate of duty will be 8.5 percent ad valorem.  Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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