U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time
The tariff classification of a non-carbonated soft drink from Korea.
NY 803423 October 28, 1994 CLA-2-22:S:N:N7:232 803423 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Dennis M. Kelly Amco Brokers and Forwarders 2700 Broening Highway Dunmar Building North - Suite 212C Baltimore, MD 21222 RE: The tariff classification of a non-carbonated soft drink from Korea. Dear Mr. Kelly: In your letter dated September 28, 1994, you requested a tariff classification ruling. Your query concerns the classification of a "yogurt" flavored non-carbonated soft drink from Korea which is to be imported in plastic bottles containing 2.1 ounces each. Five of these plastic bottles will be shrink-wrapped together to form one retail unit, and they will be shipped 30 units to a box. The drink contains 77.4656 percent spring water, 14.9454 percent fructose, 3.177 percent skim milk, 2.783 percent sugar, 1.4292 percent glucose, 0.1168 percent crystallized citric acid, 0.05 percent yogurt flavors and 0.033 percent skim milk powder. Samples of the product were forwarded with your request. The samples were examined and disposed of. The applicable subheading for the yogurt drink 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 0.3 cents per liter. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 2 A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport