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June 9, 1999

CLA-2-17:RR:NC:SP:232 E82329


TARIFF NO.: 2101.20.5400; 2101.20.5800

Mr. Leon Salerno
Lamborn & Company, Inc.
Box 31
Cos Cob, CT 06807

RE: The tariff classification of an Ice Tea Mix from Guatemala or Jamaica.

Dear Mr. Salerno

In your letter dated May 12, 1999 you requested a tariff classification ruling.

The subject merchandise is stated to contain 95 percent sugar, 4 percent powdered instant tea mix and 1 percent citric acid. The sugar is produced in Mexico. The powdered instant tea is produced in the United States from foreign tea. The citric acid is a product of the United States. The ingredients are sent to Guatemala or Jamaica where they are blended and packaged into one metric ton super sacks. The ice tea mix is shipped to the United States to be repackaged for retail sale

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 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 31.4 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2101.20.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Articles classifiable under subheading 2101.20.5400, HTS, which are products of Guatemala or Jamaica are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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 212-637-7059.


Robert B. Swierupski

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