K88473 K8 Ruling Active

The tariff classification of a drink mix from China.

Issued August 20, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2501.00.0000, 2106.90.9972, 7013.99.5000

Headings: 2501, 7013, 2106

Product description

The samples were examined and disposed of. Item no. DM-206232C Margarita Mix is comprised of a bottle of Margarita mix, a plastic tube containing colored salt, and a decorated cylinder-shaped glass. The Margarita mix consists of sugar, citric acid, natural and artificial flavor, and sodium benzoate. Instructions on the labels direct the consumer to combine the mix with Tequila, add ice, shake, strain, and pour into a glass with a salt coated rim.

CBP rationale

The applicable subheading for the Margarita Mix will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The applicable subheading for salt will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The applicable subheading for the glass will be 7013.99.5000, HTS, which provides for glassware of a kind used for.

Full text

NY K88473 August 20, 2004 CLA-2-21:RR:NC:2:228 K88473 CATEGORY: Classification TARIFF NO.: 2106.90.9972, 2501.00.0000,7013.99.5000 Mr. Shachar Gat Shonfeld’s USA, Inc. 16871 Noyes Avenue Irvine, CA 92606 RE: The tariff classification of a drink mix from China. Dear Mr. Gat: In your letter dated August 3, 2004, you requested a tariff classification ruling. Samples and descriptive literature were submitted with your letter. The samples were examined and disposed of. Item no. DM-206232C Margarita Mix is comprised of a bottle of Margarita mix, a plastic tube containing colored salt, and a decorated cylinder-shaped glass. The Margarita mix consists of sugar, citric acid, natural and artificial flavor, and sodium benzoate. Instructions on the labels direct the consumer to combine the mix with Tequila, add ice, shake, strain, and pour into a glass with a salt coated rim. The applicable subheading for the Margarita Mix will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other… other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for salt will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The rate of duty will be free. The applicable subheading for the glass will be 7013.99.5000, HTS, which provides for glassware of a kind used for...toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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