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NY 870423

January 27, 1992



TARIFF NO.: 1701.91.4000; 2101.20.4060

Mr. Lorne H. Goodman
Crosby Molasses Company Limited
PO Box 2240
327 Rothesay Avenue
Saint John, N.B., Canada E2L 3V4

RE: The tariff classification of various flavored beverage crystals from Canada.

Dear Mr. Goodman:

In your letter dated January 2, 1992 you requested a tariff classification ruling.

Your query concerns the classification of various beverage crystals from Canada. The crystals will be imported in nine flavors (seven fruit and two tea). All are packaged in retail- size cellophane packets weighing between 240 and 318 grams each. The consumer simply adds water to a measured amount of crystals to make a beverage. Samples of all nine flavors were submitted with your request. The samples were opened, examined and disposed of. The seven fruit flavors are grape, strawberry, peach, orange, lemonade, cherry and fruit punch. The two tea flavors are regular and lemon. All contain approximately 94 percent sugar, as well as flavorings, colorings, bufferings and stabilizers, and, in the case of the two tea flavors, 2.7 percent and 2 percent tea powder, respectively.

The applicable subheading for the seven fruit flavors 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.

The applicable subheading for the two tea flavors will be 2101.20.4060, 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. Additionally, these items are subject to the quota quantity restrictions contained in subheading 9904.60.60, HTS.

Goods classifiable under subheading 1701.91.4000, HTS, which have originated in the territory of Canada, will be entitled to a 3.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 2101.20.4060, HTS, which have originated in the territory of Canada, will be entitled to a 2 percent rate of duty under the FTA as well.

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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