The tariff classification of beverage mixes from Canada.

NY 867974 OCT 28, 1991 CLA-2-18:S:N:N1:232-867974 CATEGORY: Classification TARIFF NO.: 1806.20.7005 Mr. Patrick E. Mines 52 Queen Street P.O. Box 1197, Station B Fort Erie, Ontario Canada, L2A 5Y2 RE: The tariff classification of beverage mixes from Canada. Dear Mr. Mines: In your letter dated October 7, 1991, on behalf of R.W. Patten Distributors Ltd., you requested a tariff classification ruling. The subject merchandise consists of three types of beverages mixes: cocoa, strawberry and vanilla. A sample of the cocoa mix was submitted with your original request dated September 4, 1991. The cocoa mix is stated to contain 11 percent cocoa, 15 percent non fat dry milk, and 74 percent sugar. The other beverage mixes will have the same ingredient breakdown, except that strawberry and vanilla flavor will be substituted for the cocoa. All of the above products will be packaged in one ton tote bags. You indicate that, after importation, protein, vitamins and minerals will be added to the cocoa mix, and that it will be repackaged in single serving packets or in one quart cans. The applicable subheading for the cocoa mix will be 1806.20.7005, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other: containing more than 65 percent by weight of sugar. The duty rate will be 10 percent ad valorem. Additionally, articles classifiable under subheading 1806.20.7005, HTS, are subject to the quota quantity restrictions provided for in subheading 9904.50.40, HTS. Your inquiry does not provide enough information for us to give a classification ruling on the strawberry and the vanilla beverage mixes. Your request for a classification ruling should include information on the nature of the strawberry and vanilla flavoring, whether they are flavoring concentrates, powders etc. Also, please indicate if protein, vitamins and minerals or any other ingredients are added to these mixes after importation. Goods classifiable under subheading 1806.20.7005, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valoren rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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