Base
8959521994-03-31New YorkClassification

The tariff classification of "Milpole", a soft drink from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

2202.90.9090

Compare All →

Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

32 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates real-time

Summary

The tariff classification of "Milpole", a soft drink from Japan.

Ruling Text

NY 895952 March 31, 1994 CLA-2-22:S:N:N7:232 895952 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Philip Castagna The Janel Group of New York, Inc. 147-27 175th Street Jamaica, NY 11434 RE: The tariff classification of "Milpole", a soft drink from Japan. Dear Mr. Castagna: In your letter dated March 17, 1994, you requested a tariff classification ruling on behalf of Daiei Trading Co., Inc., located at 56-71 55th Street, Maspeth, NY 11378. Your query concerns the classification of a soft drink which is packaged in plastic tubes each containing 90 cc of liquid. There are ten plastic tubes to each retail package, for a total of 30 ounces per package. The liquid is composed of 81 percent water, 9.46 percent glucose, 7 percent fructose, 0.88 percent powdered skim milk and small amounts of citric acid, artificial flavor, F.D. & C. Blue #1, Yellow #5 and Red #40. A sample package was included with your request. The sample was opened, examined and disposed of. The applicable subheading for the soft 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, not including fruit or vegetable juices of heading 2009...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). 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