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NY I82819

June 11, 2002

CLA-2-21:RR:NC:2:228 I82819


TARIFF NO.: 2106.90.7100; 2106.90.9972

Mr. Georges Meier
Soda Fresh USA, Inc.
P.O. Box 74
Salem, NJ 08079

RE: The tariff classification of soft drink concentrates from Denmark

Dear Mr. Meier:

In your letter dated April 15, 2002 you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. The products are soft drink concentrates in the form of flavored and colored liquids, packed for retail sale in plastic bottles holding 560 milliliters. The stated ingredients for the “Cola light,” a sample of which was not provided, are water, cola flavor, acid, sweeteners (sodium cyclamate, aspartame, saccharin), preservatives, color, and caffeine. The sample of “Cola” is said to contain water, sugar, cola flavor, sodium cyclamate, saccharin, acid, preservatives, color, and caffeine. The liquids produce a potable beverage when diluted with 8 parts of water.

The applicable subheading for the Cola light drink concentrate will be 2106.90.9971, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherpreparations for the manufacture of beverages containing high-intensity sweeteners (e.g., aspartame and/or saccharin). The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Cola drink concentrate will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or includedotherother preparations for the manufacture of beveragescontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the orange, citrus, and multi-fruit concentrates. Your request for a classification ruling should include a complete ingredients breakdown, by weight, for each item. When this information is available, you may wish to consider resubmission of your request.

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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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