The tariff classification of drink mixes from Australia

NY J86417 July 1, 2003 CLA-2-18:RR:NC:2:228 J86417 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900; 2105.90.9500; 2106.90.9700 Mr. David While Anglo-Irish Trading Co. Pty. Ltd. P.O. Box 990 Brookvale, NSW 2100 Australia RE: The tariff classification of drink mixes from Australia Dear Mr. While: In your letters dated May 15, 2003 and June 16, 2003 you requested a tariff classification ruling. Samples were submitted with your first letter and ingredients breakdowns were provided with your June correspondence. The samples were examined and disposed of. While’s Thick Shakes are powdered drink mixes put up for retail sale in cardboard boxes containing four 35-gram foil-lined pouches. The product is prepared in four different flavors – chocolate, strawberry, banana, and vanilla. All consist of approximately 54 percent sugar, 20 percent dextrose monohydrate, maltodextrin, vegetable gums, and thickeners. The strawberry, banana, and vanilla-flavored mixes contain added flavoring, and the chocolate-flavored product contains added chocolate and cocoa powder. A “thick shake” is prepared by mixing the contents of one pouch into 200-milliliters of milk or soy milk. The applicable subheading for the chocolate-flavored thick shake mix, 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…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, banana, and vanilla-flavored thick shake mixes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…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 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 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2016.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS 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