The tariff classification of drink mixes from Great Britain

NY J84954 June 26, 2003 CLA-2-18:RR:NC:2:228 J84954 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900; 2106.90.9972 Mr. F.D. Van Arnam, Jr. Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: The tariff classification of drink mixes from Great Britain Dear Mr. Van Arnam: In your letter dated May 19, 2003, on behalf of Hormel Health Labs, Austin, MN, you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. The product, “Calshake,” is a food product in powder form described as a caloric supplement for milk, used in hospitals and other health care facilities. A 90-gram package of Calshake, mixed with 240 milliliters of milk, adds approximately 600 calories to the milk. Calshake is prepared in four different flavors – chocolate, strawberry, vanilla, and banana. Ingredients common to all flavors are hydrogenated vegetable oil, dried glucose syrup, dextrose monohydrate, maltodextrin, beet sugar, skimmed milk powder, sodium caseinate, flavoring, medium chain triglycerides, acidity regulator, and emulsifiers. The chocolate flavor product also contains fat reduced cocoa powder, and the other products contain added coloring. The chocolate flavored Calshake contains over 10 percent beet sugar, on a dry weight basis, and the milk solids content, for all products, is below 10 percent. The applicable subheading for the chocolate-flavored Calshake, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa… other…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 rate of duty will be 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS The applicable subheading for the strawberry, vanilla, and banana-flavored Calshake will be 2106.90.9972, HTS, which provides for food preparations not elsewhere specified or included…other…other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division