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NY N015991

September 10, 2007



TARIFF NO.: 1701.91.5400; 1701.91.5800

Ms. Norma M. Sanchez
Sucrs. Pedro Cortes, Inc.
P.O. Box 363626
San Juan, PR 00936-3626

RE: The tariff classification of “Instant Strawberry” artificial flavor powder from Dominican Republic

Dear Ms. Sanchez:

In your letter dated August 20 2007, you requested a tariff classification ruling.

The subject merchandise is Instant Strawberry artificial flavored powder. The product is said to contain 87.82 percent sugar, 9.0 percent Maltodextrin, 1.93 percent Dicalcium Phosphate and less than 1.0 percent of the following: strawberry flavor, vitamins, citric acid, red food color FDA C#3 and red food color FDA C#40. The powder will be imported in pouches in two sizes, 7 ounces (200 grams) and 14 ounces (400 grams) and 12 or 24 pouches to a carton. The product will be used by consumers as a beverage by dissolving it in cold milk.

The applicable subheading for the “Instant Strawberry” artificial flavor powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other...containing added flavoring matter whether or not containing added coloring...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 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the rate of 35.9 cents per kilogram plus 5.4 percent ad valorem. In addition, products classified in subheading 1701.91.5800, 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 1701.91.5400, HTS, which are products of Dominican Republic, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse.

To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Frank Troise at 646-733-3031.


Robert B. Swierupski

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