The tariff classification of "Instant Strawberry" artificial flavor powder from Dominican Republic

N015994 September 10, 2007 CLA-2-17:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1701.99.1090; 1701.99.5090 Ms. Norma M. Sanchez Nutri Caribe, Inc. P.O. Box 360853 San Juan, PR 00936-0853 RE: The tariff classification of “Instant Strawberry” artificial flavor powder from Dominican Republic Dear Ms. Sanchez: In your letter dated August 20 2007, you requested a tariff classification ruling. The subject merchandise is Instant Strawberry artificial flavored powder. The product is said to contain 87.82 percent sugar, 9.0 percent Maltodextrin, 1.93 percent Dicalcium Phosphate and less than 1.0 percent of the following: strawberry flavor, vitamins, citric acid, red food color FDA C#3 and red food color FDA C#40. The powder will be imported in 50 pound bags to be repacked in Puerto Rico. The final product will be used by consumers as a beverage by dissolving it in cold milk. The applicable subheading for the “Instant Strawberry” artificial flavor powder, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other…Other. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5090, HTS. The duty rate will be 35.74 cents per kilogram.     Articles classifiable under subheading 1701.99.1090, HTS, which are products of Dominican Republic, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division