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NY A89691

November 27, 1996

CLA-2-21:RR:NC:2:232 A89691


TARIFF NO.: 2101.20.5400; 2101.20.5800

Mr. Byron Faretis

Redpath Sugars

5855 Garner road

Niagara Falls, Ontario

Canada L2E 6S4

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

Dear Mr. Faretis:

In your letter dated November 18, 1996 you requested a ruling on the status of Iced Tea Mix from Canada under the NAFTA.

A sample was included with your request. The subject merchandise is stated to contain 95 percent sugar produced in Mexico, 3 percent citric acid and 2 percent premix produced in the United States. The premix contains instant tea, natural lemon flavor, tricalcium phosphate and red 40. The ingredients are blended into an iced tea mix in Canada and shipped to the United States in one metric ton tote bags. The product will be repackaged into retail canisters for sale to the end consumer.

The applicable subheading for the iced 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 general 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 34.1 cents per kilogram plus 9.5 percent ad valorem.

The iced tea mix, being wholly obtained or produced entirely in the territory of Mexico, Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i). Noting 102.19(b) the iced tea mix is a good of Canada for duty purposes, and if classifiable under subheading 2101.20.5400, HTS, 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.

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.


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