The tariff classification and status under the North American Free TradeAgreement (NAFTA), of an Iced Tea Mix and Fruit Punch Mix from Canada; Article509

NY B80099 December 10, 1996 CLA-2-17:RR:NC:2:232 B80099 CATEGORY: Classification TARIFF NO.: 1701.91.5800; 2101.20.5400; 2101.20.5800 Mr. Clark D. Bien Total Foods Corporation 6018 West Maple Road, Suite 888 West Bloomfield, MI 48322 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an Iced Tea Mix and Fruit Punch Mix from Canada; Article 509 Dear Mr. Bien: In your letter dated December 4, 1996 you requested a ruling on the status of an Iced Tea Mix and a Fruit Punch Mix from Canada under the NAFTA. Samples were included with your request. The iced tea mix is stated to contain 97.08 percent sugar from Mexico, and .33 percent premix (various colors, flavors, etc.), .24 percent instant tea and 2.35 percent citric acid, all of which are from the United States. The subject merchandise will be produced in Canada and shipped to the United States in 2,000 pound bulk bags and 100 pound paper bags. The product will be repackaged for retail sale after importation. The fruit punch mix is stated to contain 96.7647 percent sugar from Mexico, and 3.2353 percent premix for Wyler's Tropical Punch or 2.0941 percent citric acid, .7900 percent maltodextrin, and small quantities of flavors and various other ingredients all from the United States. The fruit punch mix will be produced in Canada and shipped to the United States in 2,000 pound bulk bags and 100 pound paper bags. The product will be repackaged for retail sale after importation. The applicable subheading for the iced tea mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...other...other ...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 general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.20.5800, HTS, and dutiable at the rate of 34.1 cents per kilogram plus 9.5 percent ad valorem. The iced tea mix, being wholly obtained or produced entirely in the territory of Mexico, Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i). Noting 102.19(b) the iced tea mix is a good of Canada for duty purposes, and if classifiable under subheading 2101.20.5400, HTS, will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The applicable tariff provision for the fruit punch mix will be 1701.91.5800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for cane or beet sugar and chemically pure sucrose, in solid form... 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...other. The general rate of duty will be 37.9 cents per kilogram plus 5.7 percent ad valorem. The fruit punch mix, being wholly obtained or produced entirely in the territory of Mexico, the United States, and Canada will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty if entered under the terms of general note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits for Mexico described in U.S. note 20 to subchapter 6 of chapter 99 HTS pursuant to subheading 9906.17.39. If the quantitative limits of U.S. note 20 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over 31.5 cents per kilogram, it will be dutiable at the rate of 26.5 cents per kilogram in subheading 9906.17.40, HTS. If valued over 31.5 cents per kilogram, the rate of duty will be 84.2 percent ad valorem, pursuant to subheading 9906.17.41, HTS, upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division