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The tariff classification of Lime Fruit Tea from China.
Issued March 3, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N324304 (March 3, 2022)
Tariff classification
HTS codes: 2202.10.0060, 9903.88.03
Product description
A product image, ingredients breakdown, nutrition label, manufacturing flow chart and descriptive literature were submitted with your request. The subject merchandise is described as Xiang Piaopiao Meco Thai Lime Fruit Tea. The Lime Fruit Tea is a ready-to-drink, non-carbonated beverage. The product will be imported for retail sale in boxes of 15, 400-ml plastic cups. The Lime Fruit Tea consists of water (81.89%), sugar (12.96%), concentrated apple juice (2.77%), concentrated peach juice (1.08%), and less than one percent oolong tea, concentrated pink grapefruit juice, edible glucose and food additives. In your letter, you suggest classification under 2202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Other: Other.
CBP rationale
The applicable subheading for the Meco Thai Lime Fruit Tea will be 2202.10.0060, 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: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored…Other.
Full text
N324304 March 3, 2022 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2202.10.0060; 9903.88.03 Ms. Monica Yu Gemini Food Corporation 251 Benton Court City of Industry, California 91789 RE: The tariff classification of Lime Fruit Tea from China. Dear Ms. Yu: In your letter dated February 12, 2022, you requested a tariff classification ruling. A product image, ingredients breakdown, nutrition label, manufacturing flow chart and descriptive literature were submitted with your request. The subject merchandise is described as Xiang Piaopiao Meco Thai Lime Fruit Tea. The Lime Fruit Tea is a ready-to-drink, non-carbonated beverage. The product will be imported for retail sale in boxes of 15, 400-ml plastic cups. The Lime Fruit Tea consists of water (81.89%), sugar (12.96%), concentrated apple juice (2.77%), concentrated peach juice (1.08%), and less than one percent oolong tea, concentrated pink grapefruit juice, edible glucose and food additives. In your letter, you suggest classification under 2202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Other: Other. We disagree with the suggested classification. Based upon the product’s ingredients composition, it will be classified elsewhere. The applicable subheading for the Meco Thai Lime Fruit Tea will be 2202.10.0060, 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: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored…Other. The rate of duty will be 0.2 cents per liter. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2202.10.0060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2202.10.0060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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