The tariff classification of apple cider drink mix from Canada

N019259 November 20, 2007 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1701.91.5400; 1701.91.5800 Mr. Jamal Ahmed Farrow International Trade Consulting 5397 Eglinton Avenue W., Suite 220 Etobicoke, Ontario M9C 5K6 RE: The tariff classification of apple cider drink mix from Canada Dear Mr. Ahmed: In your letter dated October 30, 2007, on behalf of your client, Nestle Canada Inc., you requested a tariff classification ruling. The subject merchandise is described as “Apple Cider” and it is a powdered beverage mix for use with automatic dispensers. The product comes in a 2 pound bag that will be sold to coffeehouses and/or restaurants. The Apple Cider mix is poured into a dispenser where hot water is added and a beverage is produced. The main ingredients for this product are sugar, maltodextrin, apple powder, citric and malic acids, cinnamon and apple flavor and artificial flavor, pectin, silicon dioxide, caramel color, dextrose, tapioca dextrin, modified corn starch and cinnamon. It will be manufactured in Canada. The applicable tariff provision for the apple cider powdered drink mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other...containing added flavoring matter whether or not containing added coloring...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTS. 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 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