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N326767 N3 Ruling Active

The tariff classification of a drink concentrate from New Zealand

Issued July 21, 2022 by U.S. Customs and Border Protection.

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N3 N326767 (July 21, 2022)

Tariff classification

HTS codes: 2106.90.9973

Headings: 2106

Product description

The sample was examined and discarded. The subject merchandise, “Immunity Tonic,” is a cloudy, tan to brownish liquid, having a similar appearance to an apple cider. The product is described as an immunity booster and drink concentrate, intended to be blended with hot or sparkling water on ice. The product is said to contain filtered water, apple concentrate, manuka honey, Gisborne lemon juice, ginger extract, lemon concentrate and turmeric. Immunity Tonic will be imported at an ambient temperature and will be packaged for retail sale in bottles with a net weight of 350 milliliters. Directions on the product label instruct the consumer to dilute 50 milliliters of the product in 150 milliliters of water.

CBP rationale

The applicable subheading for the product, “Immunity Tonic,” will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included.

Full text

N326767 July 21, 2022 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9973 Ms. Paula J. Jones Food View USA, Inc. 2617 Bissonnet Street, Suite 206 Houston, TX 77005 RE: The tariff classification of a drink concentrate from New Zealand Dear Ms. Jones: In your letter dated June 23, 2022, you requested a tariff classification ruling. A sample of the product, an ingredients breakdown, a manufacturing flowchart, and descriptive literature were included with your inquiry. The sample was examined and discarded. The subject merchandise, “Immunity Tonic,” is a cloudy, tan to brownish liquid, having a similar appearance to an apple cider. The product is described as an immunity booster and drink concentrate, intended to be blended with hot or sparkling water on ice. The product is said to contain filtered water, apple concentrate, manuka honey, Gisborne lemon juice, ginger extract, lemon concentrate and turmeric. Immunity Tonic will be imported at an ambient temperature and will be packaged for retail sale in bottles with a net weight of 350 milliliters. Directions on the product label instruct the consumer to dilute 50 milliliters of the product in 150 milliliters of water. The applicable subheading for the product, “Immunity Tonic,” will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...other. The general rate of duty will be 6.4 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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