The tariff classification of "Banana Flavored Beverage" from South Korea

N029454 June 4, 2008 CLA-2-22:OT:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2202.90.2400; 2202.90.2800 Ms. Semin Cho SKN Biz Inc. 150 N. Harvard Blvd. Los Angles, CA 90004 RE: The tariff classification of “Banana Flavored Beverage” from South Korea Dear Ms. Semin: In your letter dated May 27, 2008, you requested a tariff classification ruling. The subject merchandise is stated to contain 87.80 percent water, 3.80 percent crystalline fructose, 2.39 percent S.D. Preparation, 2.92 percent whole milk powder, 5.5 percent milk solids, 2.0 percent high fructose syrup, 0.68 percent banana juice concentrate, 0.12 percent banana flavor, 0.20 percent dextrin, 0.03 percent whey powder mix, 0.05 percent Sodium Citrate and 0.01 percent vanilla extract. The beverage is packaged in 6.4 ounce tetra pack, ready for consumption.  The applicable subheading for "Banana Flavored Beverage”, will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Milk-based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, 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