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NY 861096

MAR 22 1991



TARIFF NO.: 2101.20.4060

Mr. Clark D. Bien
Arbor Foods Incorporated
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of a sweetened instant iced tea mix from Canada.

Dear Mr. Bien:

In your letter dated February 28, 1991 you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise is stated to contain 92.5 to 96.8 percent sugar, 1.25 to 3.75 percent instant tea premix, and 1.44 to 3.75 percent citric acid. The instant tea premix includes instant tea, small amounts of artificial flavors, artificial colors, tricalcium phosphate, and calcium silicate. The product is a finished mix, and requires the addition of water to make a beverage. It will be imported in 2000 pound bulk bags and in 100 pound paper bags.

The applicable subheading for the sweetened instant iced tea mix will be 2101.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...other...other...other: containing over 10 percent by weight of sugar. The duty rate will be 10 percent ad valorem.

Articles classified in subheading 2101.20.4060, HTS, are subject to the quota restrictions provided for in subheading 9904.60.60, HTS.

Goods classifiable under subheading 2101.20.4060, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem 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

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