Your Request on Behalf of Weider Food Companies For a Classification Ruling For Certain Chocolate Drinks

HQ 952977 March 4, 1993 CLA-2-CO:R:C:F 952977 K CATEGORY: Classification TARIFF No.: 2202.90.1000 Mr. Dave Walser Arthur J. Humphreys Division Border Brokerage Co., Inc. P.O. Box 249 Sumas, Washington, 98295 RE: Your Request on Behalf of Weider Food Companies For a Classification Ruling For Certain Chocolate Drinks Dear Sir: In accordance with the attachment to your letter of February 19, 1993, your prior request for confidential treatment in this matter has been modified so that we can proceed to issue a ruling concerning the classification of the drinks described in your request for a ruling dated October 21, 1993. Samples were submitted. Our ruling follows. FACTS: Briefly, the following describes the three types of drinks involved in this ruling. 1. Schiff Liquid Dutch Chocolate Shake. This drink consists of water, fructose, cocoa power, and other ingredients including 6.10 percent of nonfat milk solids. 2. DYN Body Shaper Liquid Dutch Chocolate shake. This drink contains water, fructose, cocoa power, and other ingredients including 5.63 percent nonfat dry milk. 3. Tiger's Milk Drink Liquid Dutch Chocolate Shake. This drink contains water, fructose, cocoa power, and other ingredients including 5.80 percent nonfat dry milk solids. -2- All of the ingredients are said to be products of the United States that are sent to Canada and there blended with water to make the imported drinks. Each drink will be imported in consumer type cans. ISSUE: The issue is whether the drinks are classifiable under subheading 2202.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), as other chocolate milk-based drinks. LAW AND ANALYSIS: Subheading 2202.90.1000, HTSUS, provides for other chocolate milk-based drinks, and it is our opinion that the drinks as described are classifiable under this subheading. HOLDING: Chocolate milk-based drinks are classifiable under subheading 2202.90.1000, HTSUS, with duty at 20 percent ad valorem and the rate of duty is 10 percent ad valorem for chocolate milk-based drinks that qualify as products of Canada. There is no applicable quota for chocolate milk-based drinks classifiable under subheading 2202.90.1000, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division