The tariff classification of drink mixes from Canada
Issued December 22, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9973
Headings: 2106
Product description
Four products are described in your letter as frozen “fruit punch concentrates,” packaged for retail sale in 12-ounce cans. Fruit Punch is composed of 54 percent high fructose corn syrup, 39.5 percent water, and 5.5 percent concentrated fruit juices (grape, apple and/or pear, and pineapple), and less than one percent each of citric acid, flavors, and colors. Orange Punch is said to contain 52 percent high fructose corn syrup, 41 percent water, 6 percent concentrated fruit juices (orange, apple and/or pear, and pineapple), and less than one percent each of citric acid, flavors, and colors. Grape Punch consists of 49 percent high fructose corn syrup, 44.5 percent water, 5.5 percent concentrated fruit juices (grape, apple and/or pear), and less than one percent each citric acid, flavors, and colors. Berry Punch contains 57 percent high fructose corn syrup, 36 percent water, 6 percent concentrated fruit juices (apple and/or pear, grape, and strawberry), and less than one percent citric acid, flavors, and colors. A fruit punch beverage is made by diluting the contents of the container with 3 cans of liquid.
CBP rationale
The applicable subheading for the frozen fruit punch concentrates will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… other…preparations for the manufacture of beverages…other.
Full text
NY R01186 December 22, 2004 CLA-2-21:RR:NC:2:228 R01186 CATEGORY: Classification TARIFF NO.: 2106.90.9973 Ms. Lisa Marie Thomas PBB Global Logistics 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of drink mixes from Canada Dear Ms. Thomas: In your letter dated December 13, 2004, on behalf of McCain International, Florenceville, NB, Canada, you requested a tariff classification ruling. Four products are described in your letter as frozen “fruit punch concentrates,” packaged for retail sale in 12-ounce cans. Fruit Punch is composed of 54 percent high fructose corn syrup, 39.5 percent water, and 5.5 percent concentrated fruit juices (grape, apple and/or pear, and pineapple), and less than one percent each of citric acid, flavors, and colors. Orange Punch is said to contain 52 percent high fructose corn syrup, 41 percent water, 6 percent concentrated fruit juices (orange, apple and/or pear, and pineapple), and less than one percent each of citric acid, flavors, and colors. Grape Punch consists of 49 percent high fructose corn syrup, 44.5 percent water, 5.5 percent concentrated fruit juices (grape, apple and/or pear), and less than one percent each citric acid, flavors, and colors. Berry Punch contains 57 percent high fructose corn syrup, 36 percent water, 6 percent concentrated fruit juices (apple and/or pear, grape, and strawberry), and less than one percent citric acid, flavors, and colors. A fruit punch beverage is made by diluting the contents of the container with 3 cans of liquid. The applicable subheading for the frozen fruit punch concentrates will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… other…preparations for the manufacture of beverages…other. The rate of duty will be 6.4 percent ad valorem. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an edible preparation for South Korea
The tariff classification and country of origin of a miscellaneous edible preparation.
The tariff classification of food preparations from Italy.
The tariff classification of a drink concentrate from New Zealand
The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a juice blend from Canada; Article 509
The tariff classification, and status under the North American Free Trade Agreement (NAFTA) of Gojiccino concentrate from Canada; Article 509
The tariff classification of fruit juice compound concentrates from Ireland
The tariff classification of ginger tea with honey from China
The tariff classification of ginger tea from Singapore
The tariff classification of drink mixes and plastic shakers with jigger caps from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →