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NY K88650

September 8, 2004
CLA-2-17:RR:NC:SP:232 K88650


TARIFF NO.: 1701.91.1000; 1701.91.3000; 2106.90.9972

Mr. Shachar Gat
Shonfeld’s USA
3100 S Susan Street
Santa Ana, CA 92704

RE: The tariff classification of Product DM-208088c from China

Dear Mr. Gat:

In your letter dated August 3, 2004, you requested a tariff classification ruling.

You submitted descriptive literature with your request. Product samples were also included in the submission. The subject merchandise is Product DM-208088c, marketed as a piña colada mix, one in a series of party drink sets. There are different assortments in the series, each for a particular drink, although no alcohol is included. The product is packaged for retail sale in a clear acetate box. The packaging details drink recipes that the consumer can make when combining specific liquors while using the “drink sets”.

The sample is consists of a small tube of “bar sugar”, which in this case is a bottle of blue, green, and white striped sugar, a tall, slim frosted “Tom Collins” style glass that is decorated with a decal of a margarita glass, and a curved sided bottle holding a whitish fluid called piña colada mix. The piña colada mix is said to consist of (as per the sample package) water, sugar, flavors, malic acid, and preservatives.

The combination of items in Product DM-208088c is not classifiable as a set and therefore each item is classified individually. It is assumed, for the purposes of this ruling, that the polarity of the sugar is 99.5 degrees or above, and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the blue, green, and white striped sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added coloring but not containing added flavoring matter: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

The applicable subheading for the piña colada mix will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other Preparations for the manufacture of beverages: Containing 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 frosted glass. Your request for a classification ruling should include the unit value of each glass. By this we mean the price at which a single glass article is sold by the foreign seller to an American importer. 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 John Maria at (646) 733-3031.


Robert B. Swierupski

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