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NY K81438

December 16, 2003
CLA-2-22:RR:NC:SP:232 K81438


TARIFF NO.: 2202.90.9090

Mr. Thomas Berbas
Excite! Beverage Company Ltd.
211 E. Ontario Street-Suite 1800
Chicago, IL 60611

RE: The tariff classification of Sparkling Cow carbonated soft drinks from the Republic of Korea

Dear Mr. Berbas:

In your letter dated November 24, 2003 you requested a tariff classification ruling.

Samples were submitted under separate cover. Samples and information were submitted with your initial request dated September 15, 2003. The subject merchandise consists of three flavors of Sparkling Cow: Luscious Lemon, Outrageous Orange and Sweet Strawberry. The product labels indicate that the items contain carbonated water, high fructose corn syrup, sugar, skimmed milk, powder, natural flavors, citric acid, phosphoric acid, Vitamin A and Vitamin D. The Outrageous Orange and Sweet Strawberry products also contain added color and ascorbic acid. All of the products contain a milk solids content of less than 1 percent by weight. They will be packaged in 8.5 fluid ounce pull-tab aluminum cans

The applicable subheading for the Sparkling Cow Luscious Lemon, Outrageous Orange and Sweet Strawberry carbonated soft drinks will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages...other...other...other. The rate of duty will be 0.2 cents per liter.

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 646-733-3031.


Robert B. Swierupski

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