United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0859110 - NY 0859267 > NY 0859208

Previous Ruling Next Ruling

NY 859208

JAN 08 1991



TARIFF NO.: 1701.91.4000

Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of Twist powdered beverage mix from Canada.

Dear Mr. Maloney:

In your letter dated December 26, 1990, on behalf of Kraft General Foods, Inc., and its subsidiary, General Foods Corporation, you requested a tariff classification ruling.

Twist is a powdered beverage mix which is stated to contain approximately 83-87 percent sucrose, 8-12 percent crystalline fructose, 3 percent acid, and various amounts of flavor, color, gums, emulsifiers etc. The product will be complete when imported, requiring only the addition of water to make a beverage. The packaging material may consist of paper, foil or plastic envelopes, glass jars or cylindrical containers, having net weights ranging between six ounces and thirty ounces. The subject merchandise will be imported in grape, lemonade, punch, orange, and pink lemonade flavors, and is intended to be sold at retail to airlines, hotels, restaurants, and other institutional users.

The applicable subheading for the Twist powdered beverage mix will be 1701.91.4000, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 6 percent ad valorem. Currently, this product is not subject to any quota restrictions.

Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Jean F. Maguire
Area Director

Previous Ruling Next Ruling