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NY C86206

April 27, 1998

CLA-2-21:RR:NC:SP:232 C86206


TARIFF NO.: 2101.20.5400; 2101.20.5800

Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an Ice Tea Mix from Canada; Article 509

Dear Mr. Mines:

In your letter dated March 31, 1998, on behalf of Redpath Sugars, you requested a ruling on the status of an Ice Tea Mix from Canada under the NAFTA. Your request also asks for the country of origin for marking purposes of the product.

The subject merchandise is stated to contain 94.37 percent sugar, 2.25 percent tea mixture and 3.38 percent citric acid. The origin of the sugar will be either Australia, Brazil, Guatemala or Columbia. The sugar will be refined in Canada. The tea mixture and citric acid will be produced in the United States. All of the ingredients will be blended in Canada to produce the Ice Tea Mix. The product will be imported in 24 and 80 ounce retail canisters, or in bulk to be repackaged in the United States.

The applicable subheading for the Ice Tea Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400 Harmonized Tariff Schedules 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 ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.20.5800, HTS, and dutiable at the rate of 33.2 cents per kilogram plus 9 percent ad valorem.

Each of the non-originating materials used to make the Ice Tea Mix has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21. If classified under subheading 2101.20.5400, the Ice Tea Mix will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Your inquiry also requests the country of origin marking requirements for the Ice Tea Mix.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

On October 11, 1996, the President signed the Miscellaneous Trade and Technical Corrections Act of 1996. Section 14 of the Act amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 (a) and (b). As a result neither the imported products nor their containers are required to be marked with the foreign country of origin. This statutory exemption is effective for goods entered, or withdrawn from warehouse, for consumption on or after October 11, 1996. The Ice Tea Mix classified under subheadings 2101.20.5400 and 2101.20.5800, HTS, are among the products which have been included in this statutory marking exemption. Therefore, neither the Ice Tea Mix nor its containers are required to be marked with the foreign country of origin.

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 John Maria at 212-466-5730.


Robert B. Swierupski

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